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The Research On Performance Evaluation For Chemical Industry Enterprises

Posted on:2010-09-28Degree:MasterType:Thesis
Country:ChinaCandidate:J ZhouFull Text:PDF
GTID:2189360302966486Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid economic development in China, environmental issues, energy issues and safety issues are also increasingly strikingly, has become one of the important issues of concern for the Government and the community. As a big family with hidden troubles on safety, environmental protection and as a big resources consumer among Chinese enterprises, chemical industry enterprises should be the important object of addressing the three major issues, and how to evaluate the performance of chemical industry enterprises objectively and accurately should be one of the concerned topics for the academic and business circles.Our present national enterprise performance evaluation system is only suitable for the common industry, while it does not reflect the features of chemical industry enterprises. If we use it to evaluate the performance of chemical industry enterprises, it has the following shortcomings: it does not reflect the special nature of business activities of chemical industry enterprises, does not take into account the rational use of energy resource, environmental conservation, safe production and the future development capacity. These deficiencies make the present enterprise performance evaluation system does not only evaluate the performance of chemical industry enterprises correctly, but also mislead to guide the development of enterprises and affect the sustainable development of enterprises. Therefore, this paper holds that it is of practical significance to establish an evaluation system according to the characteristics of chemical industry enterprises to evaluate the comprehensive performance of enterprises objectively and fair.This article has studied chemical industry enterprise performance evaluation system with the method of combining normative analysis with empirical analysis, combining operations research methods with mathematical statistical methods, comparative analysis and system analysis method. According to the researchers of inland and overseas, the paper builds a chemical industry enterprise performance evaluation index system, combining with the characteristics of chemical industry enterprises. The index system contains the enterprise's financial position and corporate social responsibility position, adding to the evaluation index to reflect the future development capacity in the financial position, and adding to the evaluation index to reflect he environmental situation, energy utilization, and safety production situation and social status in the status of social responsibility, so that it combines the financial situation with social responsibility, and reflects the operating efficiency of enterprises more comprehensively and objectively. At the same time, in the base of building a chemical industry enterprise performance evaluation system, through a comparative analysis of existing evaluation methods, the paper chooses analytic hierarchy process, principal component analysis method and the weighted average method to conduct empirical analysis chemical industry companies in Zhenjiang City, and draws a conclusion that the impact of corporate social responsibility of enterprises on overall performance is significant, and the enterprises fulfill their social responsibility, enhance their social performance to help businesses gain a competitive advantage, have a positive impact on comprehensive performance, and the sustainable development of chemical industry enterprises are closely related with corporate social responsibility performance.
Keywords/Search Tags:Chemical Industry Enterprises, Performance Evaluation, Corporate Social Responsibility, Analytic Hierarchy Process, Principal Component Analysis
PDF Full Text Request
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