煤炭企業(yè)經(jīng)營(yíng)績(jī)效評(píng)價(jià)體系研究——以HT公司為例.pdf

1、論文題目：煤炭企業(yè)經(jīng)營(yíng)績(jī)效評(píng)價(jià)體系研究——以HT公司為例專業(yè)：工商管理碩士碩士生：劉曉斌（簽名）指導(dǎo)教師：李朋林（簽名）摘要煤炭資源在當(dāng)前仍是我國(guó)的主體能源和重要工業(yè)原料，煤炭行業(yè)是事關(guān)國(guó)計(jì)民生的重要經(jīng)濟(jì)命脈，煤炭企業(yè)作為煤炭行業(yè)的主體是保障國(guó)民經(jīng)濟(jì)持續(xù)穩(wěn)定發(fā)展的關(guān)鍵力量。隨著我國(guó)經(jīng)濟(jì)領(lǐng)域市場(chǎng)化改革的不斷深入，煤炭企業(yè)所處的市場(chǎng)環(huán)境也和以前有了很大的不同，如何提升企業(yè)的經(jīng)營(yíng)績(jī)效以在激烈的市場(chǎng)競(jìng)爭(zhēng)中獲得更大利益是企業(yè)和學(xué)者們長(zhǎng)期所關(guān)注的問

2、題，而煤炭行業(yè)所擁有的眾多特點(diǎn)又決定了煤炭企業(yè)不同于一般性企業(yè)，對(duì)其經(jīng)營(yíng)績(jī)效的評(píng)價(jià)需要給予特殊性的研究。本文以經(jīng)營(yíng)績(jī)效評(píng)價(jià)理論和方法為核心，基于我國(guó)煤炭企業(yè)經(jīng)營(yíng)績(jī)效評(píng)價(jià)中的特性，建立了一種適用于煤炭企業(yè)的經(jīng)營(yíng)績(jī)效評(píng)價(jià)體系，并以HT煤炭公司為案例進(jìn)行了實(shí)證研究，為有效提升HT煤炭公司的經(jīng)營(yíng)績(jī)效水平提供一些參考。首先，對(duì)企業(yè)經(jīng)營(yíng)績(jī)效及績(jī)效評(píng)價(jià)的理論和方法進(jìn)行了全面的梳理，系統(tǒng)詳細(xì)的闡述了該理論在國(guó)內(nèi)外的發(fā)展歷史和研究現(xiàn)狀，重點(diǎn)介紹了煤炭企業(yè)

3、經(jīng)營(yíng)績(jī)效評(píng)價(jià)的特殊性。其次，對(duì)我國(guó)煤炭企業(yè)經(jīng)營(yíng)績(jī)效評(píng)價(jià)的現(xiàn)狀及仍然存在的問題進(jìn)行了深入分析，找出其中尚存的問題，重點(diǎn)剖析這些問題的產(chǎn)生根源，為建立適用于煤炭企業(yè)的經(jīng)營(yíng)績(jī)效評(píng)價(jià)體系建立理論基礎(chǔ)。再次，基于上述分析和長(zhǎng)時(shí)間的實(shí)地調(diào)研，本文結(jié)合財(cái)務(wù)指標(biāo)及煤炭企業(yè)的安全、環(huán)境效益指標(biāo)，建立了一套涵蓋五個(gè)維度的煤炭企業(yè)經(jīng)營(yíng)績(jī)效評(píng)價(jià)指標(biāo)體系，同時(shí)通過對(duì)評(píng)價(jià)方法及模型的對(duì)比分析，構(gòu)建了相應(yīng)的評(píng)價(jià)模型。最后，以HT煤炭公司為例，依據(jù)模型對(duì)評(píng)價(jià)指標(biāo)進(jìn)行數(shù)

4、據(jù)計(jì)算和分析。同時(shí)，根據(jù)對(duì)HT煤炭公司實(shí)際數(shù)據(jù)的評(píng)價(jià)結(jié)果，分析了HT煤炭公司經(jīng)營(yíng)績(jī)效情況，并提出了一些經(jīng)營(yíng)績(jī)效提升建議。關(guān)鍵詞：煤炭企業(yè)；經(jīng)營(yíng)績(jī)效；評(píng)價(jià)模型研究類型：應(yīng)用研究IABSTRACTABSTRACTABSTRACTABSTRACTCoalresourcesinthecurrentisstillthemainbodyofourcountryenergyimptantindustrialrawmaterialthecoalindu

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