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MBA毕业论文_延长石油靖边采油厂财务人员绩效考核研究DOC

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I 摘要 随着经济发展水平的不断提高和迭代,企业发展的趋势已经由外因驱动发展向自我增长 转变,这种内生增长主要表现在两个方面,一是经济环境与企业发展规划的变革转型;二是 企业自身持续进行的自我更新。在巨大的社会竞争压力之下,人才发展变得越来越重要,而 一家企业的运营体系和管理流程需要一个稳固的基础,而充当这一重要角色的就是企业的绩 效考核体系。 本文主要研究靖边采油厂财务人员的绩效考核体系,靖边采油厂隶属于延长石油集团, 与多数国有企业一样,公司的财务人员多年一直沿用过去的绩效考核体系,财务人员的绩效 考核多数时候只是流于形式,绩效考核体系缺乏实效性,难以激发员工的工作积极性。然而 财务人员承担着公司资金的管理投资、预算核算、内部控制、财务编报等重要职责,激发财 务人员的工作积极性,提高财务人员的工作效率和水平,是全面提升公司财务管理质量的首 要前提,也是公司提高企业管理水平的重要手段。 笔者结合亲身工作经历和实地调研,总结分析了靖边采油厂财务人绩效考核的现状,剖 解了绩效考核过程中出现的问题以及问题出现的原因,进一步明确公司财务人员绩效考核指 标,设计了一套适用于公司财务人员的绩效考核改进方案。结合财务人员的工作特性,侧重 对其工作的过程考核而非结果考核,理论与实际相结合,力求绩效考核方案具备实用性、科 学性和易操作性的。在此基础之上,提出绩效考核体系的保障措施,确保绩效考核方案执行 过程中趋于完善。 关键词,靖边采油厂,财务人员,绩效考核,指标体系西北大学硕士学位论文 II ABSTRACT With the continuous improvement and iteration of the level of economic development, the trend of enterprise development has shifted from external-driven development to self-growth. This endogenous growth is mainly manifested in two aspects: First, the transformation of the economic environment and enterprise development planning; It is the self-renewal of the company itself. Under the pressure of huge social competition, talent development has become more and more important, and a company's operating system and management process needs a solid foundation, and this important role is the company's performance appraisal system. This paper mainly studies the performance appraisal system of the financial personnel of Jingbian Oil Production Plant. Jingbian Oil Production Plant is affiliated to Yanchang Petroleum Group. Like most state-owned enterprises, the company's financial personnel have been using the past performance appraisal system for many years. It is only in the form, the performance appraisal system lacks effectiveness, and it is difficult to stimulate the enthusiasm of employees. However, financial personnel bear important responsibilities such as management investment, budget accounting, internal control, and financial reporting of the company's funds, stimulating the enthusiasm of financial personnel, and improving the efficiency and level of financial personnel's work, which is the primary prerequisite for comprehensively improving the quality of financial management of the company. It is also an important means for the company to improve its management level. Combining personal work experience and field research, the author summarizes and analyzes the status quo of performance appraisal of financial personnel in Jingbian Oil Production Plant, dissecting the problems in the performance appraisal process and the causes of the problems, further clarifying the performance appraisal indicators of the company's financial personnel, and designing a The set applies to the performance appraisal system of the company's financial personnel. Combined with the work characteristics of financial personnel, it focuses on the process evaluation of its work rather than the result evaluation, combining theory with practice, and strives to make the performance evaluation program practical, scientific and easy to operate. On this basis, the safeguard measures of the performance appraisal system are proposed to ensure that the performance appraisal program is perfected during the implementation process.摘要 III Keywords: Jingbian Oil Production Plant, Financial Officer , Performance Appraisal, Indicator System西北大学硕士学位论文 IV 目录 摘要.............................................................................................................................................I ABSTRACT................................................................................................................................ II 目录............................................................................................................................................IV 第一章 导论..............................................................................................................................1 1.1 选题背景与选题意义......................................................................................................1 1.1.1 选题背景....................................................................................................................1 1.1.2 研究意义....................................................................................................................1 1.2 研究对象与研究方法........................................................................................................2 1.2.1 研究对象.....................................................................................................................2 1.2.2 研究方法.....................................................................................................................2 1.3 基本思路和研究框架........................................................................................................3 1.3.1 基本思路.....................................................................................................................3 1.3.2 研究框架.....................................................................................................................4 1.4 本文的贡献........................................................................................................................5 第二章 相关文献综述..............................................................................................................7 2.1 绩效考核的概念与内涵..................................................................................................7 2.2 绩效考核的作用..............................................................................................................7 2.3 绩效考核的基本方法......................................................................................................8 2.3.1 目标管理法.................................................................................................................8 2.3.2 关键绩效指标法.........................................................................................................9 2.3.3 平衡计分卡法.............................................................................................................9 2.3.4 评价中心法...............................................................................................................10 2.3.5 360 度考核法............................................................................................................10 2.4 国内外研究现状............................................................................................................10 2.4.1 国内研究现状...........................................................................................................10 2.4.2 国外研究现状...........................................................................................................12 第三章 靖边采油厂财务人员绩效考核现状、问题及成因................................................14 3.1 靖边采油厂概况............................................................................................................14目录 V 3.2 靖边采油厂财务人员绩效考核现状............................................................................15 3.2.1 财务岗位人员构成..................................................................................................15 3.2.2 财务人员绩效考核办法..........................................................................................16 3.3 靖边采油厂财务人员绩效考核存在的问题................................................................19 3.3.1 对于绩效考核工作认识有偏差...............................................................................19 3.3.2 绩效考核方法落后...................................................................................................19 3.3.3 绩效考核评定指标不明确.......................................................................................20 3.3.4 员工激励机制钝化...................................................................................................20 3.4 靖边采油厂财务人员绩效考核问题的成因................................................................21 3.4.1 管理者对绩效管理重视度不够...............................................................................21 3.4.2 绩效考核流程不完善...............................................................................................21 3.4.3 缺乏员工的参与和沟通...........................................................................................22 3.4.4 针对不同岗位的绩效考核机制亟待完善...............................................................22 第四章 靖边采油厂财务人员绩效考核改进方案..................................................................24 4.1 设计思路、目标及原则................................................................................................. 24 4.1.1 绩效考核改进方案的思路.......................................................................................24 4.1.2 绩效考核改进方案的目标.....................................................................................24 4.1.3 绩效考核改进方案的原则.....................................................................................25 4.2 绩效考核的主体与对象..................................................................................................26 4.3 制定财务人员工作说明..................................................................................................26 4.3.1 部门主管工作说明书的设计.................................................................................27 4.3.2.财务会计的工作说明书设计...................................................................................28 4.3.3 财务出纳工作说明书的设计...................................................................................29 4.4 绩效考核的内容..............................................................................................................29 4.4.1 绩效考核体系的指标设计.....................................................................................30 4.4.2 绩效考核体系的操作与实施...................................................................................31 4.4.3 在考核中需要注意的问题.......................................................................................32 4.4.4 绩效考核管理体系的具体实施...............................................................................32 第五章 相关保障措施..............................................................................................................34西北大学硕士学位论文 VI 5.1 强化部门组织领导..........................................................................................................34 5.2 转变对绩效考核工作的认识..........................................................................................34 5.3 完善激励管理机制......................................................................................................... 35 5.4 技术指导的实时跟进......................................................................................................36 5.5 营造良好的企业文化氛围..............................................................................................37 5.6 确保绩效考核体系建设的资金支持..............................................................................38 第六章 结论与展望..................................................................................................................39 6.1 结论..................................................................................................................................39 6.2 有待持续研究的问题......................................................................................................39