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The Construction Of Performance Evalution Indices System Of Shandong State-ownede Enterprises

Posted on:2014-02-15Degree:MasterType:Thesis
Country:ChinaCandidate:L GongFull Text:PDF
GTID:2249330398953091Subject:Accounting
Abstract/Summary:PDF Full Text Request
The2008global financial crisis has a great impact on the recent round of China’seconomic cycle, which has coursed an devaluationary effect on the state-owned enterprisesoperating environment in shandong, such as the frequently raising interest rates, externalfinancing threshold price higher, capital market interest rate marketization and a series ofchanges, ect.And at the same time in the field of competition,theforeign-capital enterprises,which owns splended management effectiveness,scale economyand the competitive advantage in the value chain, is increasingly prominent to get excessprofits. Consquently,the state-owned enterprises in shandong have to strengthen their owncompetitiveness to adapt to the environmental deterioration in the business.Under theexisting evaluation system, to design a better appraisal system according to thecharacteristics of its own performance is an important way for state-owned enterprises tostrengthen enterprise management and gain the benefit,.Performance evaluation is an important strategic management tool. The enterprisestrategic orientation plays an important role in several ways.The enterprise use it toundertake the efficiency evaluation and to impove the human resource management. Withthe Development route of China has changed form the extensive way to the intensivedevelopment mode and the finanal crisis bringing great changes in the capital market, tostudy the theme of significance importance both in theory study and solving the problem.Based on <Enterprise Performance Evaluation Standard of2012>,<Rules ofperformance evaluation of enterprise operation>and other papers as the foundation,withconsidering the theory positive result and the experience of practice both at home andabroad for reference,I studied the defects existing in the current performance evaluationsystem in the Shandong state-owned enterprises.Then through the formation of a set ofimproved performance evaluation syste and the case study,I founded the improved effectevaluation system.And Results showed that the improved state-owned enterprises performance evaluation system has a better practical application value and theoreticalvalue.This paper is divided into six parts. In the first part of this article, I reviewed thebackground of the article,the methods and other expounded items; In the second part, inview of the performance evaluation of practical experience and research results at homeand abroad reviewed, I found that the state-owned enterprise performance evaluationsystem being used now has laid a good groundwork of the current situation analysis.Andaccording to the different performance evaluation system being studied, I have a sketch ofthe theme being analyed below; In the third part, I elaborated the Shandong provincestate-owned enterprises of the concept of performance appraisal system, expounds thecharacteristics and deficiencies; Then in the fourth part, in this paper, I analyed the systemof EVA and BSC system respectively and compared the two methods.Then,I designed thecorresponding research plan and implented it; In the fifth part, using the data from previousyears, I concluded the result and explained it using the thory before;In the last part,Iconcluded the article and forcasted the tendency.
Keywords/Search Tags:State-owned enterprise, Enterprise Performance Evaluation, EVA, BSC
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