我国风力发电企业绩效评价的案例研究[毕业论文].docVIP

我国风力发电企业绩效评价的案例研究 摘要 企业绩效评价是财务会计领域的一个重大课题，对其研究极具现实意义。目前企业绩效评价的理论己经比较完整和系统，如何将理论更好地应用于实践以及针对实践中的具体企业的具体情况修改企业绩效评价理论，成为了今后研究的方向。 随着风力发电行业的快速发展，将绩效评价理论运用到风力发电企业的日常生产中，提高风力发电企业资本运营意识，促使其实现利润最大化。基于我国风力发电企业绩效评价研究的短缺，本文在阅读大量文献和研究的基础上了解风力发电企业发展状况和风力发电企业绩效评价体系构建现状后采用平衡计分卡模型，从财务指标、内部管理、顾客满意度、学习与成长四个方面对内蒙古杭锦旗XJFLFD有限公司为案例进行了具体的分析评价，并对风力发电企业绩效评价体系的构建提出建议。 关键词：风力发电企业；绩效评价；平衡计分卡 WIND POWER GENERATION ENTERPRISE PERFORMANCE EVALUATION Abstract Enterprise performance evaluation is the financial accounting field a major issue, on the study most realistic significance. At present, the enterprise performance evaluation theory has been relatively complete and system, how to better application in practice the theory in the practice of the concrete and the view of the enterprise of the specific conditions of the modified enterprise performance evaluation theory, become the future research direction. With the rapid development of wind power industry, the performance evaluation theory into wind power generation enterprise daily production, improve the wind power generation enterprise capital operation consciousness, to realize the profit maximization. Based on wind power in China enterprise performance evaluation the shortage of research, this paper in the extensive reading of documents and based on the study of wind power generation enterprise development in understanding and wind power generation enterprise performance evaluation system by the current situation of the balanced scorecard model, from financial index, internal management, customer satisfaction, learning and growth in four aspects: an Inner Mongolia XJFLFD Company Limited. Is a concrete analysis case assessment, and wind power generation enterprise performance evaluation system construction are proposed. Key words: wind power generation enterprise；performance evaluation；the balanced scorecard 目录 摘要 Ⅰ Abstract Ⅱ 1.绪论 1 1.1选题背景 1 1.2研究意义 1 2.绩效评价理论综述 4 2.1绩效评价相关概念 4 2.1.1绩效评价的定义 4 2.1.2绩效评价的分类 4 2.