【作者】 张硕；

【导师】 魏咏梅；

【作者基本信息】 华北电力大学(北京) ， 企业管理， 2021， 硕士

【摘要】 随着我国市场经济的蓬勃发展,各行各业对电力的需求持续增长,发电企业作为电力这一特殊商品的主要供应方,在支持社会发展和保障能源安全方面发挥着极其重要的作用。基于我国“多煤少油缺气”的能源结构特点,国有火电企业成为发电行业的关键组成部分,保障基础能源供应的同时承担着多项社会责任,2020年面对突如其来的新冠肺炎疫情做到抗疫发电两不误,充分体现了国企的责任与担当。本文提及的国有火电企业指主营业务为火电的国有独资企业及国有资本控股企业。近年来,国有企业混合所有制改革进程不断加快,电力行业不断朝着市场化、清洁化、透明化的方向发展,国有火电企业进入转型的关键时期,在国家碳达峰、碳中和的重大战略部署被提出后,面临着更加严格的约束以及去产能、调结构等特殊社会责任要求。企业绩效评价是政府引导企业转型发展的重要工具,新时代新要求,作为国企出资人和监管者的政府需要结合时代背景,综合考虑国有火电企业发展现状及社会责任要求,建立一套科学有效、贴合实际的企业绩效评价制度。本文从评价主体的角度出发,首先对社会责任、企业绩效等方面已有理论及研究进行梳理,为搭建基于社会责任视角的企业绩效评价模型提供理论依据。其次,基于社会责任视角分析国有火电企业发展现状及现有绩效评价制度的局限性,总结进行企业绩效评价时可参考的现实依据。再次,将一般性及特殊性社会责任考虑入企业绩效评价过程中,从火电企业和国有企业对应的利益相关者的社会责任诉求出发,选取财务和非财务方面绩效评价指标,使用德尔菲法进一步筛选后搭建全面的绩效评价体系。使用序关系法和熵权法相结合的组合赋权法赋予指标权重,然后将理想点法(TOPSIS)与灰色关联分析法相结合进行综合评价。最后,本文选取部分企业进行实证研究,以2016年至2019年为评价周期,得出样本企业绩效排名及行业整体发展趋势,根据结果分析原因,为政府机构评价国有火电企业提供建议,同时也为公司协调各方利益,改进绩效提供建议。本文将企业社会责任的理念融入国有火电企业绩效评价过程中,综合考虑火电行业和国有企业的特殊性社会责任后搭建具有针对性的绩效评价模型,为政府制定并应用科学有效的企业绩效评价方案提供参考,为国有火电企业改进绩效、改革调整提供方向,引导企业实现自身可持续发展的同时履行好社会责任,为社会可持续发展做出应有的贡献。更多还原

【Abstract】 With the development of China’s market economy,the demand for electricity continues to grow.As the main supplier of electricity,power generation companies play an extremely important role in supporting social development and ensuring energy security.Chinese energy structure is characterized by "rich coal,lack of oil and gas",so state-owned thermal power enterprises become the key component of power generation industry,supplying basic energy and undertaking heavy social responsibilities.During the 2020 COVID-19 epidemic,state-owned thermal power fight against epidemic and supply power at the same time,which reflect the sense of responsibility of state-owned enterprises.The state-owned thermal power enterprises mentioned in this paper refer to the wholly state-owned enterprises and state-owned capital holding enterprises.In recent years,the power industry has continued to develop in the direction of marketization,cleanliness,and transparency.After the national strategic plan of carbon peak and carbon neutral was put forward,state owned thermal power enterprises need to take more social responsibilities,such as stringent environmental constraints,safety regulations,capacity reduction and state-owned enterprise reform.Corporate performance evaluation is an important tool for the government to guide the enterprises’ transformation and development.In the new era,the government,as the investor and supervisor of state-owned enterprises,needs to establish a scientific and effective enterprise performance evaluation system based on the development status and social responsibility of state-owned thermal power enterprises.From the perspective of this thesis,firstly,sorts out the existing literature and theories on social responsibility and performance,so as to provide a theoretical basis for the corporate performance evaluation model.Secondly,on the perspective of social responsibility,this thesis analyzes the development status of state-owned thermal power enterprises and the limitations of the existing performance evaluation system,then summarizes the realistic basis that can be referred to when conducting corporate performance evaluation.Thirdly,taking into consideration of the general and special social responsibility of the corresponding stakeholders in the process of enterprise performance evaluation.Selecting the financial and non-financial performance evaluation indicators,then use the Delphi method to further filter and build a comprehensive performance evaluation system.In the process of index weighting,use the combination of order relation method and entropy weight method to get the weight,and then combining TOPSIS with grey correlation analysis method to build the comprehensive index evaluation model.Finally,this thesis selects some enterprises to carry out empirical research,obtains the performance ranking results of sample enterprises and the overall development trend of the industry from 2016 to 2019.Then analyzes the reasons,and provide suggestions for government agencies and companies to coordinate interests and improve performance.This thesis integrates the concept of corporate social responsibility into the performance evaluation process of state-owned thermal power enterprises,considers their specific social responsibilities comprehensively,and provides suggestions for the government to formulate and apply scientific corporate performance evaluation programs.Provide reference for the government to formulate enterprise performance evaluation scheme.This thesis aims to point out the direction for state-owned thermal power enterprises to improve performance and reform.Guide enterprises to realize their own sustainable development while taking social responsibilities,and make due contributions to the sustainable development of society.更多还原