文档介绍：RESEARCH ON FINANCIAL PERFORMANCE EVALUATION SYSTEM OPTIMIZATION OF A STETE-OWEND GROUP’ S SUBSIDIARIES
A Dissertation Submitted to
the Graduate School of Henan University in Partial Fulfillment of the Requirements for the Degree of
Master of Business Administration
By Zhouyinhui
Supervisor: Prof. Luo hongyu May, 2015
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摘要
企业集团对子公司的绩效评价是集团对子公司管理的重要组成部分, 科学有效的
绩效评价体系能够保证评价结果的客观性和科学性,推动集团长久健康发展的重要保障,能够有效地促进企业的发展。
国有 A 集团拥有子公司四十多家,投资领域涉及电力、林浆纸、水泥、金融、旅游地产及高科技等多行业,2011 年沿用现行中央及河南省省属企业绩效评价体系,制定并发布了关于子公司绩效评价方面的管理制度,自 2012 年开始对子公司开展绩效评价。作为隶属于河南省政府的国有独资公司,如何进一步完善对子公司的财务管理,优化子公司绩效评价体系,对子公司绩效进行更为客观、公正的评价,有着十分重要的意义。本文归纳了企业绩效评价体系的相关理论,对国内外相关研究成果作了回顾,对现行国有企业财务绩效评价指标体系存在的局限性进行了分析,在此基础上,针对现行国有企业财务绩效评价指标体系的局限性,对其相应的评价指标进行了优化:增加了经济增加值率、获现率、销售现金比率和存货周转率指标,将应收账款周转率指标修正为应收款项周转率。文章选取 A 集团电力子公司和水泥子公司作为实证对象,对比分析了优化前后国有企业财务绩效评价指标体系的差别,结果显示,优化后的国有企业绩效评价体系更能科学合理地反映 A 集团子公司财务绩效的真实情况。结合实证研究结果,本文对 A 集团子公司的财务绩效改进提出了对策性建议,最后对本文的不足和研究展望做了
介绍。
通过本文的研究,本人希望对同行能够有所借鉴和参考作用,但是鉴于篇幅大小限制,有许多内容未能涉及,比如,四类指标的权重、管理类指标、评价方法等。
关键词:财务绩效;评价;指标体系;优化
ABSTRACT
Performance Evaluation directed by Enterprise Group for subsidiaries is an important part of the management. Effective performance evaluation system can ensure the objectivity and scientificity of the evaluation results, and it is an important guarantee to promote the healthy and long-term development of the Group so as to effectively promote development of enterprises.
A state-owned group has more than forty subsidiaries, whose investment involved in the field of power, pulp and paper, cement, finance, tourism, real estate and high-tech as well as other industries. In 2011, developed from the current enterprise performance evaluation system for central and Henan provincial enterprises, the performance evaluation for the subsidiaries was released. Since 2012, the new evaluation management system has been carried out. As a wholly state-pany belonging to the Henan provincial government, how to further improve the financial management of the subsi