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企业集团契约化管理指标体系及评价方法研究
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摘要
契约是在双方意愿一致的情况下以书面或口头的形式形成的一种有法律、法规等相互制约的关联关系。目前国内外关于企业契约理论尚有部分研究论述,但真正将该理论用于企业内部的实践研究可谓是凤毛麟角。当前,国内外市场竞争环境变化较大,传统国有企业受到一定冲击,如何提高运营效率,保证国有资产不流失、保值、增值已成为目前国内大型企业集团面临的首要问题之一。由于我国长期处于计划经济时期,企业的管控模式方面多为传统粗放式的运营模式,影响了生产效率,随着我国“十一五”规划的提出,经济、社会、环境的和谐、可持续发展已成为中国经济发展宗旨,企业应及时调整经营理念,追求经济效益最大化的同时,自觉承担社会责任。本文将契约化管理运用到集团内部国有资产经营领域,对于大型企业集团提高经营效率、减少管理压力等起着十分重要的作用,具有较强的理论和实践意义。
     企业集团作为多企业联合体,涉及多行业、多领域。当今,一些大型企业集团存在思想观念落后、企业办社会包袱沉重、投资主体单一化和国有资产流失严重等问题。这些现象给企业集团的发展带了较大的压力。本文以企业契约理论为切入点,从理论和量化方法两个方面研究企业集团契约化管理。本文的重点是构建一套契约化管理指标体系,选用科学、合理的评价方法,综合评价契约化管理实施过程中的企业绩效,充分调动企业员工积极性,提高企业运营效率,保证国有资产不流失、保值、增值。
     同时,本文选取某大型企业集团下属经营单位为实践研究对象,构建模型综合评价契约化管理实施成果,建立简单预警模型。本文研究以实际项目为背景,对企业经营情况现状进行了实地调研,所得出的结论具有针对性,在实践中有一定的可操作性。
The indenture is a mutual check relationship that is signed on the condition of reaching agreement between two sides with written or oral form affected by law or regulations. At present, there is little research on enterprises' center management, although there are more studies on the theory of indenture at home and abroad. Currently, there being more changes in the domestic and international markets' competitive environment, the traditional state-owned enterprises are suffered a certain impact. How to improve operational efficiency, guarantee the state-owned assets without loss and preserve and increase the value-added has become the one of the most important issues that the domestic large-scale enterprise groups facing. Duel to our country's long-term planned economy period, there are more traditional business model in the control model of enterprises, which influence the production efficiency. As China's "the 11th Five-Year" plan proposed, the harmony, sustainable and development in economic, social and environmental has become China's economic development purposes. Enterprises should adjust business concepts promptly that seeking to maximize economic benefits as well as shoulder social responsibility. The theory of indenture management will be applied to the internal management of state-owned assets management areas in this paper. The theory plays an important role in increasing efficiency and reducing management pressure for the large-scale enterprise groups, which is also has strong theoretical and practical significance as well.
     As a syndicate, the enterprise group involves many industries in multiple fields. Today, there are some serious problems in state-owned enterprises, such as outdated concept, the heavy burden on social welfare of the corporation, single investment main body and the loss of state assets. All of these problems give a greater pressure on the enterprise groups' development. Based on the theory of enterprise indenture, the writer will study the indenture management of enterprise group from theoretic and quantitative method in this paper. The focus of this paper is to build up a set of indenture management indexes system, and select scientific and proper evaluation methods, in order to evaluating the enterprisese' performance during the process of indenture management reform. It will make for mobilizing employees' enthusiasm and advancing working efficiency and guaranteeing that the state-owned assets keeping intrinsic value without losing.
     Meantime, writer will select some underling corporations of a certain large enterprise group as the study objects in this paper, establishing the model to evaluate the enterperises' performance and forecasting operation trend. Based on the background of a real item, writer did some research on enterprises' operation status and receive some pertinent conclusions. Therefore, this study has practical significance.
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