【作者】 袁智慧；

【导师】 陈险峰；

【作者基本信息】 华南热带农业大学 ， 农业经济管理， 2005， 硕士

【摘要】 企业绩效评价一直是企业界和学术界关注的热点问题之一。随着国有企业改革的深入进行,企业绩效评价作为一项重要的经济管理工作,将在我国企业效益评价、企业经营者业绩评估、企业人事考核、金融信贷管理、企业管理诊断等方面广泛运用。 我国发布了企业经济效益评价指标体系,并经过多次修正,然而目前的绩效评价体系在理论和实践中仍存在一些问题,不利于客观的评价企业绩效。海南农垦企业作为国有企业,它承担着大量的社会负担,严重影响了企业发展,目前深化海南农垦企业改革已经到了攻坚阶段,面对这样的发展趋势海南农垦企业以资产经营责任制为主的绩效评价方式已明显不适应企业的现状和发展。农垦企业发展战略要求建立一种全新的、更科学的绩效评价体系进行农垦企业的绩效评价,因此本文提出了对海南农垦企业绩效评价指标体系的研究。 本文的基本思路是:从企业绩效评价的理论解释开始,借鉴国内外企业绩效评价的研究和实践成果,在财政部2002年颁布的《企业效绩评价操作细则》基础上,结合海南农垦企业的特点和发展目标,对《细则》中的指标进行修正,构建出一套适合海南农垦企业的指标评价体系,然后根据构建的指标体系对抽样的农场进行评价,定量指标通过因子分析,计算指标得分,定性指标通过模糊评价进行量化,计算指标得分,最后根据综合评价模型,计算综合得分,根据综合得分来评价企业绩效好坏,通过实证研究,验证指标体系的合理性。 本文的主要贡献在于运用绩效评价的基本原理,在借鉴西方企业绩效评价优秀成果的基础之上,剖析了我国企业绩效评价的现状,指出其缺陷和不足,针对这些不足首次提出了海南农垦企业绩效评价问题,并根据海南农垦企业的特点、现状和发展目标,对当前国有企业绩效评价指标体系进行修正,构建了海南农垦企业绩效评价指标体系。将该指标体系通过因子分析和模糊评价在具体的企业中进行验证,为政府部门构建更为科学的企业绩效评价体系提供了借鉴意义。更多还原

【Abstract】 Enterprise performance appraisal is always the focus of the enterprises and the academy. With the reformation of state-owned enterprises, enterprise performance appraisal is an important economy management task, it will be used widely in the fields of enterprise benefit evaluation, manager performance appraisal, personnel assessing, finance credit management, and enterprise management diagnosis, and so forth.The traditional appraisal system was financial-based, this system has such characteristics as one-sidedness and being static inevitably, so it can not meet the needs of competition of the companies in the information-based society. Therefore, the reform of performance appraising system is imperative. Nowdays, the performance appraisal index of the land- reclamation and-cultivation is simple, the methods of evaluation is just based on the completion of the plan of index. The method didn’t keep up with the development of enterprise, especially after the foundation of rubber industry group, so we must have a new and more perfect evaluation system for the development of enterprise. In order to evaluate enterprise performance more objectively and correctly under this background, we have constructed a new enterprise performance evaluation index system of the land- reclamationand-cultivation recently.The thesis proceeds from general theory of the performance appraisal, analyses in detail the model and evolution of overseas studies on it, recommends and comments on the innovative achievement of the theory and the practice in western countries. Then we turn the topic to our country. On the basis of the comment of the theory and practice in our country, the thesis have pointed out the existing problem and insufficiency of the enterprise’s performance appraisal system. The Treasury Department published new performance evaluation index system in 2002, but this new system wasn’t suitable for specific enterprise. So in this thesis, we amended the 2002 index system, and contraposed the characteristic, development target of the land- reclamation and-cultivation enterprise, designed a new performance evaluation index system, then verified the index system in specific enterprise by using the ’Factor Analysis’ and ’Fuzzy Comprehensive Evaluation Analysis’.The main contribution of this thesis is as the following:The thesis use general theory of the performance appraisal, on the basis of the更多还原