管理会计论文
本篇论文目录导航：
【题目】低碳经济背景下火电企业绩效评价体系构建
【第一章】火力发电企业绩效评价机制研究绪论
【第二章】低碳经济与绩效管理相关理论基础
【第三章】火电企业绩效评价体系的现状
【4.1 - 4.2】基于改进的BSC火电企业绩效评价指标的构成
【4.3】绩效评价指标的处理
【4.4 4.5】绩效指标权重的确定
【结论/参考文献】低碳经济下火电企业绩效评估研究结论与参考文献
摘 要
在改革开放的 30 多年里，我国享受了太多以牺牲环境为代价的经济高速增长。近年来，雾霾等恶劣天气的频发，公众对我国政府治污能力的舆论压力也逐渐增大。随着“低碳经济”的到来，作为第二大经济体的中国，在全球低碳减排中，承担着重要的任务。而火电企业作为碳排放的主要大户，自然而然的成为国家减排的重点。低碳经济则成为经济发展的新常态。这就对火电企业提出更高的战略要求--大力发展高效、低污染、低消耗的新型可持续发展的企业道路。一场关于低碳经济的“绿色革命”正在火电企业间悄然升起，企业要想在市场上占有一席之地，其需要把绿色可持续的低碳经济纳入到企业的战略管理中，将环境问题上升到战略高度来认识，并建立相应的评价体系，来彻底改变企业传统的生产经营模式，实现低排放、低能耗、高效益的现代企业可持续发展模式。
本文采用规范的研究方法，首先对低碳经济及绩效评价的国内外文献进行综述，在此基础上提出本文的研究主题，即在低碳经济研究的背景之下，结合火电行业的特点，对火电企业进行绩效评价。然后，在低碳经济、绩效管理、战略管理等相关理论分析的基础上，对现行的火电企业绩效评价体系存在的问题进行分析，并提出现行绩效评价存在的问题与弊端，为下文构建相对完善的火电企业绩效评价体系做好伏笔。最后，在以上研究的基础上，提出基于企业战略的高度，在火电企业的绩效评价体系中嵌入低碳环境思维，把传统的绩效评价方法--平衡计分卡，从四维扩展到五个维度，形成一个五维一体相互作用的企业绩效评价框架，即“财务角度、客户角度、内部业务流程角度、学习与创新角度以及低碳环境角度”,并根据指标体系构建的科学性、全面性、可比性、成本效益型、战略性、定性指标与定量指标相结合、财务指标与非财务指标相结合等原则，来选取火电企业的财务与非财务角度的指标，构建一套基于低碳背景的火力发电企业绩效评价指标体系。
本文构建的火电企业绩效评价体系的创新之处在于，在企业的绩效评价中将低碳环境的思维考虑在内，并在指标的设计上注重定性分析和定量分析结合，运用德尔菲法和AHP 法，计算各个指标的权重；将获取的财务以及非财务信息通过综合评价公式计算得出火电企业的最终绩效评价值；根据绩效评价值对应相应的评价等级，火电企业可根据自身的情况来进行绩效评价。这个评价体系可对火电企业进行更加全面、系统的绩效评价，找到自身的优点与不足，促使火电企业关注低碳环境对企业战略的影响，提高企业在市场竞争中的实力。
关键词：低碳经济，火力发电企业，绩效评价，平衡计分卡，层次分析法
ABSTRACT
30 years have passed since the Reform and Opening Up, the incredibly rapid economic growth ofChina is accomplished at the expense of the environment. In recent years, the frequent bad weather such asfog haze and the public opinion of anti-pollution ability of our government pressure increased gradually.
With the advent of “low carbon economy”, as the second largest economy, China undertakes the importantresponsibility in the global low carbon emissions. As the main carbon emissions, thermal power enterprisebecame the focus of the nation's emissions reduction. And the “green revolution” of low carbon economy isrising quietly between thermal power enterprises. In order to gain a foothold in the market, the enterpriseintegrate need to the idea of green sustainable low carbon economy into the enterprise strategy management,recogonise the environment issue as a strategic one, and establish the corresponding evaluation system. Inthat way, it is possible to completely change the traditional production management mode, realize lowemissions and low energy consumption as well as high benefit, consequently establishing the modernenterprise the sustainable development mode.
This paper adopts normative research method, and proposes performance evaluation of thermal powerenterprise on the basis of literature review on low-carbon economy and the performance evaluation at homeand abroad, considency the background of low carbon economy and the characteristics of the thermalpower industry. Then, followed by the theoretical analysis of low carbon economy, performancemanagement, strategic management, etc., the paper gains an insight into the existing problems of thermalpower enterprise performance evaluation system and builds a relatively appropriate thermal powerenterprise performance evaluation system. Finally, from the perspective of enterprise strategy, the thermalpower enterprise performance evaluation system is optimized with the embedment of low carbonenvironmental thinking. The balanced scorecard, a traditional PE method is extended to five dimensions,which results into a five-dimensional interaction of enterprise performance evaluation framework,including “financial perspective, customer perspective, internal business process, learning and innovation,and low carbon environment Angle”. According to the index system building principles such as beingscientific, comprehensive, comparable, cost efficiency, strategic, qualitative as well as and quantitative,financial as well as non-financial, the paper selects relative financial and non-financial indicators of thermalpower enterprise, and builds a set performance evaluation index system with charcteristics of low carbon.
The originality of this paper lies on builting thermal power enterprise performance evaluation systemwhile taking low carbon environmental thinking into account. The design of the indicators focus oncombining qualitative analysis and quantitative analysis, and the index weight calculation adopts the Delphimethod and AHP method. Comprehensive evaluation formula of financial and non-financial data is used tocalculate thermal power enterprise's final performance evaluation value, according to the performanceevaluation level, thermal power enterprises according to their specific situation to carry out theperformance evaluation. Thermal power enterprises focus on low carbon environment's impacts on theenterprise strategy, and voost the competition capacity in market, using this more comprehensive andsystemic PE system to detect their advantages and disadvantages.
KEYWORDS: Low carbon economy, Thermal power enterprise, Performance evaluation, The balancedscorecard, Analytic hierarchy process
目 录
摘 要……I
ABSTRACT……III
目 录……V
第 1 章 绪论……1
1.1 研究背景及意义……1
1.1.1 研究背景……1
1.1.2 研究意义……2
1.2 国内外文献综述……3
1.2.2 低碳经济研究现状……3
1.2.2 企业绩效评价研究现状……5
1.2.3 低碳经济与企业绩效评价相关的研究现状……7
1.2.4 文献述评……8
1.3 研究内容与技术路线……8
1.3.1 研究内容……8
1.3.2 研究方法……9
1.3.3 研究路线……10
1.4 本文创新之处……10
第 2 章 相关理论基础……13
2.1 低碳经济理论……13
2.2 绩效管理理论……15
2.2.1 绩效管理的概念与内容……15
2.2.2 绩效管理的方法……17
2.3 战略管理理论……21
第 3 章 火电企业绩效评价体系的现状……23
3.1 火力发电行业概况……23
3.2 火力发电行业绩效评价概况……24
3.3 火力发电企业现行绩效评价体系存在的问题……25
3.3.1 忽略非财务指标的评价，权重设置不够合理……25
3.3.2 忽略环境因素的影响……25
3.4 建立火电企业绩效评价体系的必要性……26
第 4 章 基于改进平衡计分卡的火电企业绩效评价指标体系的构建……27
4.1 评价指标的构建原则与方法……27
4.1.1 评价指标构建的原则……27
4.1.2 评价指标体系的构建方法-改进的平衡计分卡……29
4.2 基于改进的 BSC,火电企业绩效评价指标的构成……30
4.2.1 财务指标……31
4.2.2 客户指标……34
4.2.3 内部业务流程指标……36
4.2.4 学习和创新指标……38
4.2.5 低碳环境指标……39
4.3 评价指标的处理……42
4.3.1 评价指标的一致化处理……42
4.3.2 评价指标的无量纲化处理……43
4.4 指标权重的确定……50
4.4.1 构造判断矩阵并计算权重……50
4.4.2 权重的一致性检验……51
4.5 火电企业绩效评价……56
4.5.1 火电企业绩效评价计算……56
4.5.2 构建火电企业绩效评价体系的好处……59
第 5 章 研究结论与展望……61
5.1 本文的研究结论……61
5.2 本文的局限性……62
参考文献……63
致 谢……65