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摘要: 以上海铁路、公路、水运、航空等各行业一些具有代表性的样本企业在一定时期内运行状况的实绩考评为背景, 在建立了相应评价基准模型的基础上, 根据样本企业各项实绩指标与基准指标值的正负偏离度导出综合偏差系数, 并由综合偏差系数导出各行业的评价指数, 从而起到衡量一个交通行业乃至整个交通运输系统运行状况的“晴雨表”作用。Abstract: According to some sample enterprise's real business operation level, which are selected in Shanghai's different transport industries in a certain period, a complete and tight assessment system is proposed, so that to indicate the condition of transportation system operation flexibly. Based on the construction of corresponding standard model of assessment, the sample standard deviation between the standard operation index and the sample enterprise real index value is deeply analyzed. Then the integrated deviation coefficient is deduced, upon which a formula and example of the transportation system operation's assessment index is proposed.
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Key words:
- transportation system /
- operation /
- assessment /
- indices
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表 1 交通运输企业运行绩效评价结构
Table 1. Assessment structure on operational achievement of the transportation enterprises
序号 指标 样本企业实绩值YZi 标准值BZi 权重QZi 标准分BFi 样本企业实绩分GFij 行业平均得分PFi 偏差值PCi A1 净资产收益率 YZ1 BZ1 QZ1 BF1 GFi1 PF1 PC1 A2 资产保值增值率 YZ2 BZ2 QZ2 BF2 GFi2 PF2 PC2 A3 成本费用利润率 YZ3 BZ3 QZ3 BF3 GFi3 PF3 PC3 A4 流动资产周转率 YZ4 BZ4 QZ4 BF4 GFi4 PF4 PC4 A5 应收帐款周转率 YZ5 BZ5 QZ5 BF5 GFi5 PF5 PC5 A6 资产负债率 YZ6 BZ6 QZ6 BF6 GFi6 PF6 PC6 A7 业务总收入增长率 YZ7 BZ7 QZ7 BF7 GFi7 PF7 PC7 A8 三年平均利润增长率 YZ8 BZ8 QZ8 BF8 GFi8 PF8 PC8 A9 全员劳动生产率 YZ9 BZ9 QZ9 BF9 GFi9 PF9 PC9 A10 人均上缴税收 YZ10 BZ10 QZ10 BF10 GFi10 PF10 PC10 A11 行业附考项1 YZ11 BZ11 QZ11 BF11 GFi11 PF11 PC11 A12 行业附考项2 YZ12 BZ12 QZ12 BF12 GFi12 PF12 PC12 A13 行业附考项3 YZ13 BZ13 QZ13 BF13 GFi13 PF13 PC13 表 2 上海市2000年交通运输行业的T分值
Table 2. T-Value of the transportation industry of 2000 in Shanghai
编号 Target Num Avscore Norm Dif Adavscore Addif Tscore A1 净资产收益率 54 8.1733 12.36 -4.1866 13.6234 1.2634 1.6668 A2 资产保值增值率 54 5.9494 12.36 -6.4105 14.6327 2.2727 2.4594 A3 成本费用利润率 53 7.8834 12.36 -4.4765 15.3714 3.0114 1.9498 A4 流动资产周转率 54 11.9075 12.36 -0.4524 13.9799 1.6199 1.1740 A5 应收帐款周转率 54 5.7681 6.18 -0.4118 6.5383 0.3583 1.1335 A6 资产负债率 54 16.1331 12.36 3.7731 16.1331 3.7731 1.0000 A7 业务总收入增长率 54 4.1645 6.18 -2.0154 7.4783 1.2983 1.7957 A8 三年平均利润增长率 54 4.6664 6.18 -1.5135 5.9494 -0.2305 1.2749 A9 全员劳动生产率 54 15.2563 12.36 2.8963 15.2563 2.8963 1.0000 A10 人均上缴税收 54 7.2070 12.36 -5.1529 14.3142 1.9542 1.9861 A11 行业附考项1 45 5.2148 6.18 -0.9651 7.8720 1.6920 1.5095 A12 行业附考项2 40 3.8688 6.18 -2.3111 7.6578 1.4778 1.9793 A13 行业附考项3 45 5.8482 6.18 -0.3317 6.1412 -0.0387 1.0500 表 3 上海市2000年交通运输行业的评价指数
Table 3. Assessment index of the transportation industry's operation of 2000 in Shanghai
编号 Target Num PF BF T QZ PF·QZ/T BF·QZ A1 净资产收益率 54 8.1733 12.36 1.6668 20 98.07144 247.2 A2 资产保值增值率 54 5.9495 12.36 2.4595 20 48.37995 247.2 A3 成本费用利润率 53 7.8835 12.36 1.9498 20 80.86312 247.2 A4 流动资产周转率 53 11.9085 12.36 1.1748 20 202.84820 247.2 A5 应收帐款周转率 54 5.7681 6.18 1.1335 10 50.88585 61.8 A6 资产负债率 54 16.1331 12.36 1.0000 20 322.66320 247.2 A7 业务总收入增长率 54 4.1645 6.18 1.7957 10 23.19130 61.8 A8 三年平均利润增长率 54 4.6664 6.18 1.2749 10 36.60099 61.8 A9 全员劳动生产率 54 15.2562 12.36 1.0000 20 305.12760 247.2 A10 人均上缴税收 54 7.2071 12.36 1.9862 20 72.57273 247.2 A11 行业附考项1 45 5.2148 6.18 1.5096 10 34.54537 61.8 A12 行业附考项2 40 3.8688 6.18 1.9794 10 19.54561 61.8 A13 行业附考项3 45 5.8483 6.18 1.0501 10 55.69298 61.8 1350.98800 2101.2 PZ=642.9603 -
[1] JoseGomez-Ibanez. Essaysin Transportation Economics and Policy[M]. Washington D.C. : Brookings Institution Press, 1999.137-140. [2] Stanleg J. Farlow, Gary M Haggard. Applied Mathematics for Management, Life Science and Social Science[M]. New York: Random House, Inc., 1988. 568-571.
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