| 作者 | 王鸿秋
|
| 姓名汉语拼音 | Wanghongqiu |
| 学号 | 2021000008173 |
| 培养单位 | 兰州财经大学 |
| 电话 | 15689818442 |
| 电子邮件 | 13046492532@163.com |
| 入学年份 | 2021-9 |
| 学位类别 | 专业硕士 |
| 培养级别 | 硕士研究生 |
| 一级学科名称 | 会计 |
| 学科代码 | 1253 |
| 第一导师姓名 | 马建威 |
| 第一导师姓名汉语拼音 | Majianwei |
| 第一导师单位 | 兰州理工大学 |
| 第一导师职称 | 教授 |
| 题名 | 混合所有制改革背景下杭齿前进绩效评价研究 |
| 英文题名 | Research on Performance Evaluation of Hang-Chi Forward under the Background of Mixed Ownership Reform |
| 关键词 | 国有企业 混合所有制改革 绩效评价体系 平衡计分卡 |
| 外文关键词 | State-owned enterprise ; Mixed ownership reform ; Performance evaluation system ; Balanced Scorecard |
| 摘要 | 习近平总书记在中央经济工作会议上系统部署 2024 年经济社会发展主要目标任务时提到，要坚持“两个毫不动摇”，实施国有企业改革深化提升行动，加快推进国有经济布局优化和结构调整，这表明当前国企混改依旧是关系国计民生的重大主题。如何利用好混改方式帮助企业扭转财务危机是企业需要认真思考的问题，深入剖析国有企业混改过程，分析混改前后带来的经营变化，成为混改领 域具有现实意义的课题。
本文以杭齿前进为例，从混改的动因出发，发现公司不仅面临自身经营业绩下滑的内部原因，还面临行业波动，国家政策推动等外部因素，通过梳理混改过程，聚焦战略投资者选择等具体问题。建立平衡计分卡绩效评价体系，通过熵权法和层次分析法计算指标权重，测算公司在 2019 年混改前后发生的变化。得出结论：杭齿前进通过混改有效提升企业绩效，改善公司治理结构等，实现了整体改善。本文为公司未来治理方向提供思路，也为其他实体企业改革提供参考，丰富了有关国企混改的案例研究。 |
| 英文摘要 | General Secretary Xi Jinping mentioned at the Central Economic Work Conference the systematic deployment of the main goals and tasks for the economic and social development in 2024, emphasizing the unwavering commitment to deepening the reform of state-owned enterprises, accelerating the optimization and restructuring of the state-owned economy. This indicates that the reform of state-owned enterprises remains a major issue affecting the national economy and the people's livelihood. How to use the mixed-ownership reform to help companies overcome financial crises is a serious issue that companies need to consider. In-depth analysis of the process of mixed-ownership reform in state-owned enterprises and the analysis of the changes in management before and after the reform have become a topic of practical significance in the field of mixed-ownership reform.
Taking Hangchi Forward as an example, this article starts from the reasons for the mixed-ownership reform, finding that the company not only faces internal reasons such as declining business performance, but also external factors such as industry fluctuations and national policy promotion. By examining the process of mixed-ownership reform, specific issues such as the choice of reform methods and the formulation of stock prices are focused on. A balanced scorecard performance evaluation system is established, and the entropy weight method and the analytic hierarchy process are used to calculate the weight of indicators,measuring the changes in the company before and after the mixed-ownership reform in 2019. The conclusion drawn is that HangchiForward effectively improved its performance through the mixed-ownership reform, improved its corporate governance structure,and achieved overall improvement. This article provides ideas for the company's future governance direction and serves as a reference for the reform of other real enterprises, enriching the case studies related to the reform of state-owned enterprises.
|
| 学位类型 | 硕士 |
| 答辩日期 | 2024-05 |
| 学位授予地点 | 甘肃省兰州市 |
| 语种 | 中文 |
| 论文总页数 | 67 |
| 参考文献总数 | 62 |
| 馆藏号 | 0006081 |
| 保密级别 | 公开 |
| 中图分类号 | F23/1096 |
| 文献类型 | 学位论文 |
| 条目标识符 | http://ir.lzufe.edu.cn/handle/39EH0E1M/36475 |
| 专题 | 会计学院 |
| 推荐引用方式 GB/T 7714 | 王鸿秋. 混合所有制改革背景下杭齿前进绩效评价研究[D]. 甘肃省兰州市. 兰州财经大学,2024. |
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| 文件名称/大小 | 文献类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 2021000008173.pdf（1412KB） | 学位论文 | 暂不开放 | CC BY-NC-SA | 请求全文 | ||
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