基于平衡计分卡的我国石油企业业绩评价研究本科论文文档.doc

基于平衡计分卡的我国石油企业业绩评价研究 专业班级：J会计（财务管理）0902 学生姓名：彭露莹 指导老师：朱乃平 职称：副教授 摘要 针对石油能源紧缺，我国石油企业的业绩评价体系还是以财务模式为核心等问题，本文主要以我国石油企业业绩评价体系的现状为选题背景，运用平衡计分卡这一先进的管理工具构建我国石油企业新的业绩评价体系，对提高石油企业的业绩有一定的意义。 本文以石油企业业绩评价指标体系为研究的对象，分析了石油企业业绩评体系的特点及平衡计分卡的优势决定了引入平衡计分卡的必要性。把平衡计分卡各层面指标引入到石油企业业绩评价中不仅弥补了传统评价方法的不足，同时对于石油行业长远发展具有非常重要的现实意义。在计算各指标权重时，主要应用定性和定量相结合的层次分析法使业绩评价指标体系更具有合理性和科学性。最后结合具体的案例分析，把平衡计分卡理论具体应用到长庆油田业绩评价体系当中，设计了具体业绩评价指标体系，结合长庆油田公司的相关数据，运用层次分析法计算指标的权重，对各指标数据进行分析与处理，综合五个方面分析评价了长庆油田现阶段的业绩状况。由此表明把平衡计分卡引入到具体石油企业的业绩评价体系当中是可行的。 关键词:石油企业;业绩评价;平衡计分卡;指标体系 Performance Evaluation of Oil companies Abstract Regarding to the high pressure of Chinas oil consumption and the indicators of performance evaluation standards is difficult to implement in domestic enterprises, this paper, takes the status quo of Chinas oil Enterprise Performance Evaluation System for the background of the topic, aims to build an oil firm-specific, safety and environmental dimensions focused on the Balanced Scorecard framework, combined with strategic management theory. The use of the Balanced Scorecard advanced management tools to build a new performance evaluation system for Chinas oil companies and the implementation of the strategy of oil companies will truly improve the performance of oil companies. This paper makes the Petroleum enterprise performance evaluation index system as the object of study, and analysis the petroleum enterprise performance evaluation system characteristics and advantages of the Balanced Scorecard which determining the need of introducing the Balanced Scorecard. The introduction of the Balanced Scorecard card level indicators to the performance evaluation of the oil companies not only make up for the lack of traditional evaluation methods, but also has a very important practical significance to long-term development of the oil industry. In calculating the weight of each index, the main application of a combination of qualitative and quantitative analytic hierarchy