摘要
随着国企分类管理的推进,国有企业绩效考核机制创新成为国有企业获得发展的内在驱动力,对于国有企业提升市场竞争力具有重要价值。本文以铁路运输企业G集团绩效管理实践为例,全面总结了G集团绩效管理体系现状,发现G集团在改革过程中取得了一定成绩,但也存在缺乏战略导向、未考虑社会绩效等问题。本文在此基础上,提出了基于平衡计分卡的铁路运输企业战略绩效管理框架。该框架通过以战略目标为导向,纳入社会效益维度,以G集团多重目标的平衡为目标,对绩效管理进行优化,以促进G集团资源配置效率,提高市场综合竞争力。本文的研究,将为提升大型国有企业绩效管理水平提供有价值的参考。
With the promotion of classified management of state-owned enterprises,the innovation of performance evaluation of state-owned enterprises becomes the internal driving force for their development,and it is of great value for them to enhance competitiveness.Taking the performance management practice a railway transportation enterprise of G group as an example,this paper comprehensively summarizes the current situation of G group's performance management system,and finds that G group has made some achievements in the process pf budget transformation,however,there remain problems such as lack of strategic orientation and failure to consider social performance.Therefore,this paper puts forward the strategic performance management framework of railway transportation enterprises based on the balanced scorecard.The framework optimizes the performance management by taking the strategic objectives as the guide,bringing into the dimension of social benefts,and taking the balance of multiple objectives of G group as the goal,so as to promote the resource allocation eficiency of G group and improve its comprehensive market competitiveness.The research of this paper provides valuable reference for improving the performance management level of large state-owned enterprises.
作者
戴璐
余思诚
陈占燎
Dai Lu;Yu Sicheng;Chen Zhanliao
出处
《管理会计研究》
2020年第3期37-48,86,87,共14页
MANAGEMENT ACCOUNTING STUDIES
基金
中国国家铁路集团有限公司科技研究开发计划项目《铁路运输企业管理会计理论与应用体系研究》(N2018Z007)的资助。
