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Research On The Construction Of Comprehensive Evaluation System Of State-owned Enterprises

Posted on:2021-06-07Degree:MasterType:Thesis
Country:ChinaCandidate:J LiFull Text:PDF
GTID:2492306113461204Subject:Master of Accounting
Abstract/Summary:
With the rapid development of The Times and changes,the reform and the deepening of market economy,the market competition pressure increases,the performance evaluation of state-owned enterprises is in the period of the reform of classification,in this case how to objectively in the management of state-owned enterprises is,to the enterprise operating performance and other aspects to evaluate reasonably is one of the problems to be resolved at present stage.At present,the state-owned assets supervision and administration of state-owned enterprises are classified and positioning,almost all of the existing research from the theoretical analysis of its classification and target,etc,but lack of complete study of the performance evaluation index system in state-owned enterprises,so in this paper,based on the domestic scholar’s research,from the Angle of the state-owned enterprises to explore the influence degree is larger in the state-owned enterprises performance evaluation of the stakeholders and the interests of different subjects,and under the background of classification evaluation,according to the requireme nt of the state-owned assets supervision and administration,on the function orientatio n of state-owned enterprises,interest demands focus and analyze the problems existing in the current evaluation system,On this basis,the financial index and nonfinancial index are combined,the idea of balanced scorecard is used to select the appropriate evaluation index,and then the basic principle of analytic hierarchy process is used to design a comprehensive evaluation system for the performance of state-owned enterprises.Finally,a unique comprehensive performance evaluatio n system of gree electric appliances was constructed by comparing with the traditio na l performance evaluation method of gree electric appliances in the form of case analysis,so as to prove the feasibility and operability of the system,and the results were analyzed and evaluated.The main innovation of this paper is to put forward a research idea of building a comprehensive evaluation system for the performance of state-owned enterprises,which combines the concept of balanced scorecard with stakeholder theory,carries out dimensional design based on diversified subjects,and designs specific indicators by combining financial indicators with non-financ ia l factors.Based on this,a set of comprehensive evaluation system of state-owned enterprises’ performance,which conforms to 24 indicators in 5 dimensions under the background of classified assessment,was constructed,and then gree’s unique evaluation system of 16 indicators in 5 dimensions was designed,so as to obtain a good overall performance score of the enterprise.
Keywords/Search Tags:state-owned enterprises, performance comprehensive evaluation, interest subject, analytic hierarchy process
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