钢铁企业转型项目绩效综合评价研究-工程管理专业论文.docxVIP

万方数据 万方数据 中文摘要 经过本世纪初的高速发展，我国钢铁行业取得的进步令全球为之侧目，尽管 产量已经多年位居世界第一位，但却陷入了大而不强的怪圈。在产业集中度低、 低水平重复建设、产能过剩、原材料价格波动等因素的影响下，钢铁企业的盈利 能力持续下降，整个行业在盈亏线上挣扎。面对严峻的市场形势，不少钢铁企业 审时度势，吸收国外先进钢铁企业的发展经验，结合自身的特点，投资建设了很 多转型项目，走上了转型发展的道路。 为了钢铁企业能够更好的把握所投资的转型项目的经营绩效，同时也能够为 转型项目经营决策提供更加坚实有力的决策依据，本文采用文献分析法对企业绩 效评价在国外和国内的发展历程进行了梳理，对绩效评价的相关理论进行了介 绍，使用定性分析与定量分析结合法、理论分析与实证分析结合法相关研究方法， 对国外先进钢铁企业在转型项目投资的经验进行了总结，针对国内钢铁企业在发 展转型项目方面的特点，筛选出适当的评价指标，建立起了适合我国钢铁企业转 型项目的绩效综合评价指标体系。 以 B 钢铁集团的转型项目 Z 公司为例，对所构建的钢铁企业转型项目绩效综 合评价指标体系进行了案例分析，证明评价体系实用可靠。并针对评价结果反映 出来的问题，对我国钢铁企业转型道路提出了建议和对策。本文建立的钢铁企业 转型项目绩效综合评价指标体系摆脱了传统绩效评价概而言之没有针对性的特 点，开创性的设置了转型评价中间层以及钢材自给率这一转型评价指标，满足了 钢铁企业对转型项目特殊的评价及激励的战略诉求，为我国钢铁企业的转型发展 道路提供了一个可靠实用的评价工具。 关键词：钢铁企业；转型项目；绩效综合评价 ABSTRACT With rapid developing at the beginning of twenty-first Century, China iron and steel industry have achieved remarkable development and become the world’s largest production for years. However, China iron and steel industry is now facing the big but not strong problem. With influence factors of low industrial concentration, redundant investment with low-level, overcapacity, price volatility of raw materials, the iron and steel industry is suffering continues profitability decline, and struggling in the profit and loss line. In order to get rid of this adverse situation, numbers of iron and steel enterprises have studied the advanced experience of foreign iron and steel enterprises, analyzed self-advantages, then invested on kinds of transformation projects. In order to better control of transformation project performance appraisal, providing first-hand information for decision-making, this thesis includes literature method, qualitative and quantitative analysis method, theoretical analysis and empirical analysis method, consulted development process and relevant theory of enterprise performance appraisal in international and domestic, combined the experience of foreign advanced iron and steel enterprises with characteristics of domestic iron and steel enterprises transformat