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论文中文题名:

 煤炭上市公司经营绩效评价研究    

姓名:

 赵宁    

学号:

 20080611    

保密级别:

 公开    

学科名称:

 企业管理    

学生类型:

 硕士    

学位年度:

 2011    

院系:

 管理学院    

专业:

 企业管理    

第一导师姓名:

 刘福民    

第一导师单位:

 西安科技大学    

第二导师姓名:

 高雅翠    

论文外文题名:

 Research on Performance Evaluation of Listed Companies in Coal Mining Industry    

论文中文关键词:

 煤炭上市公司 ; 经营绩效 ; 评价 ; DEA分析    

论文外文关键词:

 Listed Companies in Coal Mining Industry Operation Performance Evaluation    

论文中文摘要:
经营绩效评价是企业管理的基本前提,在企业经营管理中占有重要的地位。煤炭产业是一个高投入多产出的劳动密集型产业,同时对资金的需求也较高。在经过大量的人财物的投入后,如何评价煤炭企业经营绩效是一项重要而复杂的系统工程。我国煤炭上市公司仍然普遍存在经济效益不好、短期行为严重、资源浪费严重、技术进步水平相对较低等问题,绩效评价的理念和技术方法的落后正是其中的一个重要原因。能否公正合理地评价煤炭上市公司经营绩效,分析企业在整个煤炭行业中的地位,正确衡量企业的投入产出效率对经营者及企业各利益相关者而言至关重要。 本文回顾了国内外企业绩效评价研究的现状,介绍了绩效评价的相关概念及相关理论。通过分析煤炭行业及煤炭上市公司经营特点,找出煤炭上市公司经营绩效评价存在的问题。在对煤炭企业经营绩效评价问题分析的基础上,通过理论及定性分析研究设计煤炭上市公司经营绩效评价体系及模型。在整体设计框架下,对20家煤炭上市公司经营绩效进行横向分析,得出2010年上半年煤炭上市公司整体效率较优,同时列出了各煤炭上市公司纯技术效率及规模效率水平,给出非DEA有效的上市公司的改进方案;通过Malmquist指数计算2007-2009年间20家上市公司全要素生产率、技术进步指数、效率变化等指数,纵向分析了2007-2009年间各煤炭上市公司的发展状况及发展优势面;同时分析了作为煤炭上市公司经营保证的煤炭上市公司安全经营状况及人力资源投入与煤炭产量间的规模效益关系。最后,结合以上分析结果,从成本控制、合理规模、技术进步三个方面概况出提高煤炭上市公司经营绩效的政策建议及具体措施。
论文外文摘要:
Enterprise Performance Management is the basic premise of enterprise management. it plays an important role in the enterprise management. The coal industry is a high-input multi-output labor-intensive industries, while demand for capital requirements is very high. How to evaluate the performance of the coal business is an important and complex systems engineering. Listed companies in China's coal industry are still economic good, waste of resources, relatively low level of technological progress and other issues. Performance evaluation methods and techniques behind the concept is one of important reasons. The method of obtain a fair and reasonable evaluation of the coal operating performance of listed companies and the correct measure of whether the input and output of enterprises are very important. Base on the elaboration of operating characteristics of Listed Companies in Coal Mining Industry and review of performance evaluation of domestic and foreign enterprises the status quo, this paper introduced concepts and theories related to Performance evaluation. Meanwhile, analyze the reasons of Exist of performance evaluation and the problems for performance evaluation of Listed Companies in Coal Mining Industry. From the perspective of theory and qualitative analysis design performance evaluation system and model for Listed Companies in Coal Mining Industry. through the DEA analysis of 20 listed companies in Coal Mining Industry ,We can see that the overall efficiency of Listed Companies in Coal Mining Industry is excellent in the first half of 2010, and then analyze pure technical efficiency and scale efficiency levels of them, in the end got a improvement programs for non-DEA effective listed companies. Through the Calculation of Malmquist Index include technological progress index, efficiency change index and Changes in the efficiency index for 20 listed companies in total factor productivity between 2007 and 2009,got longitudinal analysis of the development and the development of preferred plane,Meantime, analyze operating conditions of safety of Listed Companies in Coal Mining Industry and relationship between human resource input and relationship between the scale of coal production. In the end, From cost control, a reasonable scale and technological progress, proposed policy recommendations and specific measures for listed companies to improve their Performance.
中图分类号:

 F279.24    

开放日期:

 2011-06-13    

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