【作者】 罗婷；

【导师】 冯文红；

【作者基本信息】 湘潭大学 ， 会计（专业学位）， 2017， 硕士

【摘要】 企业的绩效评价是一种有效的、科学的企业监督管理方法,对绩效评价的过程和结果进行分析,能够反思过去、指导现在、预测未来,企业绩效评价受到了人们越来越广泛的关注。运用功效系数法进行企业绩效评价,可以求出比较客观、准确的综合得分,有助于企业客观了解企业绩效状况,达到准确、公正评价企业绩效的目的。文章以我国第一家眼科医疗上市公司AE眼科为研究对象,基于AE眼科所处的医疗服务业的特征和公司具体的发展情况,运用案例分析和对比分析的方法,对AE眼科进行绩效评价做了可行性分析。然后在总结前人的研究结论基础上,构建企业绩效评价指标体系及其标准值,选取和建立功效系数法指标及其计算公式,并且运用功效系数法从盈利能力、营运能力、偿债能力、发展能力和补充能力五个方面对AE眼科的绩效进行评价和分析。纵向评价分析结果表明,AE眼科在2011-2015年间各项能力评分值均处于稳定上升的水平阶段,其中盈利能力、营运能力和补充能力评分均值保持在0.6以上,处于行业良好水平,发展能力逐年提升,甚至在2015年取得1分的好成绩,而偿债能力评分值每年都保持在1分,达到行业优秀水平。横向评价分析结果表明,AE眼科综合绩效评分值优于通策医疗,但在盈利能力和补充能力得分上较差。总体来看,AE眼科依靠其独特的“三级连锁”以及“合伙人制度”的商业模式在企业财务绩效表现上取得了较大的优势,但是仍存在着应收账款回收情况不容乐观、存货未能得到有效管理、募集资金没有得到有效利用等不足之处。最后文章针对研究中存在的问题,提出了相应的建议:一是需要防范潜在的医疗风险,实现均衡发展;二是要加强对资本的运营,加快扩张速度;三是做好存货管理工作,强化应收账款的回收。文章的贡献在于为AE眼科的股东、债权人、供应商等利益相关者的决策提供了一定的参考,也为我国将要进入医疗服务行业的民营企业的发展提供一定启发,促进我国医疗服务业的健康发展。更多还原

【Abstract】 The performance evaluation is an effective and scientific method of enterprise supervision and management.The analysis of the process and results of performance evaluation can reflect the past,guide the present and predict the future,enterprise performance evaluation has been paid more and more attention.The use of the Method of Efficiency Coefficient for enterprise performance evaluation,we can find a more objective and accurate comprehensive score,help enterprises to understand the objective of enterprise performance,to achieve an accurate and fair evaluation of the purpose of corporate performance.The paper is based on China’s first listed company AE Eye Hospital as the research object,based on the AE Eye Hospital medical service industry characteristics and the development of the company specific situation,applied the method of case analysis and comparative analysis on performance evaluation of AE Eye Hospital made a feasibility analysis.Then on the basis of summarizing the predecessors’ research conclusion to build enterprise performance evaluation index system and standard,selected efficacy coefficient method and the establishment of the index and its calculation formula,on this basis,using The Method of Efficiency Coefficient from the Profitability,Operating capacity,Solvency,Development ability and Additional capacity of AE Eye Hospital performance performance evaluation and analysis.Vertical evaluation analysis results show that the AE Eye Hospital all index score between 2011 and 2015 at the stable rise and higher level stage,Profitability,Operating capacity and Additional capacity of index mean score remained above 0.6,in the industry a good level of development capacity increased year by year,even get 1 points out of the good performance in 2015,and every year to maintain Solvency score in 1 points,reaching the level of outstanding trades.Horizontal evaluation analysis results showed that AE Eye Hospital comprehensive performance evaluation index was superior to that of Topchoice Medical Investment Corporation,but was poor in Profitability and Additional capacity score.Overall,AE Eye Hospital relying on its unique "triple chain" and "partnership" business model achieved on corporate financial performance advantages,but there are still not optimistic about the recovery of accounts receivable,inventory has not been a good management,raise money didn’t get the effective utilization of deficiencies.Finally,this paper puts forward some corresponding suggestions on the problems existing in the research.First,it is necessary to guard against potential medical risks and realize balanced development.Second,need to strengthen the operation of capital and speed up expansion.Third,is to do a good job inventory management,strengthen accounts receivable recovery.The contribution of this paper is to provide some reference for the decision making of stakeholders,creditors,suppliers and other stakeholders in AE Eye Hospital,also provide some inspiration for the development of our country will enter the health service industry of private enterprises,and promote the healthy development of the medical service industry in our country.更多还原