北京市国有林场绩效评价研究
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摘要
国有林场是我国林业建设的重要组成部分。经过多年发展,北京市国有林场取得了瞩目的成就,在北京市生态保护和经济发展方面有着不可替代的作用。特别是2004年北京市委、市政府明确提出把国有林场划为生态公益型林场,按从事公益事业单位管理,所需资金由同级财政承担；2008年举办奥运会后,北京市更将生态文明放在发展首位；2011年下半年我国国有林场改革全面启动等,在这样的背景下,对北京市国有林场绩效评价展开研究具有理论和现实意义。
论文围绕北京市国有林场绩效评价这一主题,通过对绩效评价、国有林场等方面的国内外文献回顾和对西山林场等单位的问卷调查,梳理了北京市国有林场的发展现状；运用相关理论,确立了北京市国有林场绩效评价的内容与原则,设计出基于BSC(平衡计分卡)的绩效评价概念模型、评价指标及权重等,并构建了北京市国有林场绩效评价指标体系；采用实际调查数据,对北京西山等四个国有林场进行了绩效评价。在此基础上,提出了提升北京市国有林场绩效的对策建议,包括充分利用绩效评价信息、完善绩效评价活动、改善国有林场会计核算工作、改善国有林场组织管理、改进和完善激励机制、注重产业发展规划、拓宽林场资金来源等。论文的主要结论有：
(1)通过对北京市国有林场发展状况的梳理,明确了北京市国有林场的发展由量的积累已逐步转向质的提升,成效显著,但并不均衡；生态公益林的经营、相关林业工程的参与等构成了林场的主要经营业务。
(2)根据北京市国有林场建设目的,确定北京市国有林场绩效评价的目标,即评价林场在生态公益服务方面的效果和效率及林场自身发展状况等。绩效评价内容主要包括生态效益和经济效益；基于此,设计了基于BSC的绩效评价概念模型。
(3)在数据可获得的基础上,依据BSC模型,从四个维度分别进行了指标设置；考虑到主观确权的不足和数学确权的难以实现等,采用二叉树期权定价模型确定指标的序数权数,构建了北京市国有林场绩效评价指标体系。
(4)选择西山林场、十三陵林场、八达岭林场、松山林场等四个林场进行了具体的绩效评价分析；通过计算“EVA(经济增加值)”、灰色关联分析法和DEA(数据包络分析)法,从生态效益和经济效益维度分别进行评价。结果表明,各林场在经济效益方面的经营是有效的,在生态效益方面的经营也取得了一定的成果；各林场的发展趋势是向好的,但发展不均衡,不稳定,相互间差异变化不大,经济投入与生态资源间的匹配性有待改善等。
The the state-owned forest farms is the essential part of the forestry. Experiencing many years of develoment, the state-owned forest farms in Beijing have made remarkable achievements and have an irreplaceable important effect on Beijing's ecological protection and economic development. Especially, in2004the municipal party committee and government of Beijing made it clear that all the state-owned forest farms in Beijing should be administrated as the public sector, whose fund needed will be allocated by the corresponding local goverment finance owing to the public property of the forest ecological welfare. And the construction of the ecological civilization has been given the priority since2008in Beijing.The national reform of the state-owned forest farms carried since2011. Against such backdrops, the research on Performance Measurement of the state-owned forest farms in Beijing has theoritical and practical significance.
The article concentrated on the performance measurement of the state-owned forest farms in Beijing, by analyzing the relative literature and making a questionnaires about the four forest farms including Western Hill Forest Farm, Shisanling Forest Farm,Badaling Forest Farm,Songshan Forest Farm, a conclusion about the current situation of the state-owned forest farms in Beijing is drew.The article applied the relative theories to deduce the principle and main content of the measurement,and contracted a conceptual model based on BSC (Balanced Score Card), by which the index and the index weight are determained,and so,the performance measurement system is built. After chosen the performance measurement methods, the article assessed the four forest farms' performance. Thereafter, the article put forward some suggestions to improve the performance of the state-owned forest farms in Beijing, such as making full use of the performance information, integrating the performance measurement activities, bettering accounting and administration of the state-owned forest farms, standardizing the stimulation mechanism, paying attention to the plot of the forestry development, broadening sources of funding etc.
The main conclusions about the study are involved as follows:
(1) By carding the situation of the state-owned forest farms in Beijing, the article deduced that the development of the state-owned forest farms in Beijing has the characteristic of shifting from the accumulation of the quanlity to the promotion of the quality; the forest farms'achievement is magnificent, but it is not of equilibrium; the management of the construction ecological forest and participation in the related forestry projects are the two primary management activities of the state-owned forest farms in Beijing.
(2) From the view of the goal that the state-owned forest farms were established, the article defined the aim of the performance measurement of the state-owned forest farms is to evaluate the effect and efficiency of the ecological service provided by the organization and the development of the organization itself. The primary coverage of the measurement focuses on the ecological benefit and economic benefit deduced by the comprehensive analyses of the three kinds of benefits. Furthermore, the Performance measurement model for the forest farms based on the BSC model debated earlier is constructed.
(3) Considering the accessibility of the data and on the BSC model mensioned above, the measurement indicators are set up from four dimensions:ecological benefits, economic benefits, organization, study and growth. For the insufficiency of the subjective weight and the inaccessibility of the mathematical weight, the options pricing model based binomial tree is adopted to determine the ordinal weights of the indicators. And then, the construction of the performance evaluation index system is fulfilled.
(4) The article applies the performance measurement system to the four forest farms, including Western Hill Forest Farm, Shisanling Forest Farm,Badaling Forest Farm,Songshan Forest Farm. By calculating the "EVA"(Economic Value Added) of the forest farms, and employng Grey Correlation Analysis and DEA(Data envelopment analysis),the article assesses the performance of the four forest farms mensioned above from dimensions of the ecological and economic benefits. The evaluation results show that the four forest farms management are effective in economic benefit and also fruitful in ecological benefits dimension. The measurements show a good trend in the four forest farms development, but the development of the four forest farms is not a parallel and stable one. And the benefits differences among the the four forest farms changed little. The results also show that the ecological benefits and economic benefits of the four forest farms didn't match so well,that it should be modified in the future.
论文围绕北京市国有林场绩效评价这一主题,通过对绩效评价、国有林场等方面的国内外文献回顾和对西山林场等单位的问卷调查,梳理了北京市国有林场的发展现状；运用相关理论,确立了北京市国有林场绩效评价的内容与原则,设计出基于BSC(平衡计分卡)的绩效评价概念模型、评价指标及权重等,并构建了北京市国有林场绩效评价指标体系；采用实际调查数据,对北京西山等四个国有林场进行了绩效评价。在此基础上,提出了提升北京市国有林场绩效的对策建议,包括充分利用绩效评价信息、完善绩效评价活动、改善国有林场会计核算工作、改善国有林场组织管理、改进和完善激励机制、注重产业发展规划、拓宽林场资金来源等。论文的主要结论有：
(1)通过对北京市国有林场发展状况的梳理,明确了北京市国有林场的发展由量的积累已逐步转向质的提升,成效显著,但并不均衡；生态公益林的经营、相关林业工程的参与等构成了林场的主要经营业务。
(2)根据北京市国有林场建设目的,确定北京市国有林场绩效评价的目标,即评价林场在生态公益服务方面的效果和效率及林场自身发展状况等。绩效评价内容主要包括生态效益和经济效益；基于此,设计了基于BSC的绩效评价概念模型。
(3)在数据可获得的基础上,依据BSC模型,从四个维度分别进行了指标设置；考虑到主观确权的不足和数学确权的难以实现等,采用二叉树期权定价模型确定指标的序数权数,构建了北京市国有林场绩效评价指标体系。
(4)选择西山林场、十三陵林场、八达岭林场、松山林场等四个林场进行了具体的绩效评价分析；通过计算“EVA(经济增加值)”、灰色关联分析法和DEA(数据包络分析)法,从生态效益和经济效益维度分别进行评价。结果表明,各林场在经济效益方面的经营是有效的,在生态效益方面的经营也取得了一定的成果；各林场的发展趋势是向好的,但发展不均衡,不稳定,相互间差异变化不大,经济投入与生态资源间的匹配性有待改善等。
The the state-owned forest farms is the essential part of the forestry. Experiencing many years of develoment, the state-owned forest farms in Beijing have made remarkable achievements and have an irreplaceable important effect on Beijing's ecological protection and economic development. Especially, in2004the municipal party committee and government of Beijing made it clear that all the state-owned forest farms in Beijing should be administrated as the public sector, whose fund needed will be allocated by the corresponding local goverment finance owing to the public property of the forest ecological welfare. And the construction of the ecological civilization has been given the priority since2008in Beijing.The national reform of the state-owned forest farms carried since2011. Against such backdrops, the research on Performance Measurement of the state-owned forest farms in Beijing has theoritical and practical significance.
The article concentrated on the performance measurement of the state-owned forest farms in Beijing, by analyzing the relative literature and making a questionnaires about the four forest farms including Western Hill Forest Farm, Shisanling Forest Farm,Badaling Forest Farm,Songshan Forest Farm, a conclusion about the current situation of the state-owned forest farms in Beijing is drew.The article applied the relative theories to deduce the principle and main content of the measurement,and contracted a conceptual model based on BSC (Balanced Score Card), by which the index and the index weight are determained,and so,the performance measurement system is built. After chosen the performance measurement methods, the article assessed the four forest farms' performance. Thereafter, the article put forward some suggestions to improve the performance of the state-owned forest farms in Beijing, such as making full use of the performance information, integrating the performance measurement activities, bettering accounting and administration of the state-owned forest farms, standardizing the stimulation mechanism, paying attention to the plot of the forestry development, broadening sources of funding etc.
The main conclusions about the study are involved as follows:
(1) By carding the situation of the state-owned forest farms in Beijing, the article deduced that the development of the state-owned forest farms in Beijing has the characteristic of shifting from the accumulation of the quanlity to the promotion of the quality; the forest farms'achievement is magnificent, but it is not of equilibrium; the management of the construction ecological forest and participation in the related forestry projects are the two primary management activities of the state-owned forest farms in Beijing.
(2) From the view of the goal that the state-owned forest farms were established, the article defined the aim of the performance measurement of the state-owned forest farms is to evaluate the effect and efficiency of the ecological service provided by the organization and the development of the organization itself. The primary coverage of the measurement focuses on the ecological benefit and economic benefit deduced by the comprehensive analyses of the three kinds of benefits. Furthermore, the Performance measurement model for the forest farms based on the BSC model debated earlier is constructed.
(3) Considering the accessibility of the data and on the BSC model mensioned above, the measurement indicators are set up from four dimensions:ecological benefits, economic benefits, organization, study and growth. For the insufficiency of the subjective weight and the inaccessibility of the mathematical weight, the options pricing model based binomial tree is adopted to determine the ordinal weights of the indicators. And then, the construction of the performance evaluation index system is fulfilled.
(4) The article applies the performance measurement system to the four forest farms, including Western Hill Forest Farm, Shisanling Forest Farm,Badaling Forest Farm,Songshan Forest Farm. By calculating the "EVA"(Economic Value Added) of the forest farms, and employng Grey Correlation Analysis and DEA(Data envelopment analysis),the article assesses the performance of the four forest farms mensioned above from dimensions of the ecological and economic benefits. The evaluation results show that the four forest farms management are effective in economic benefit and also fruitful in ecological benefits dimension. The measurements show a good trend in the four forest farms development, but the development of the four forest farms is not a parallel and stable one. And the benefits differences among the the four forest farms changed little. The results also show that the ecological benefits and economic benefits of the four forest farms didn't match so well,that it should be modified in the future.
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