本文選題：EVA　切入點(diǎn)：供電企業(yè)　出處：《山東理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,EVA(Economic Value Added)理論及其績效管理應(yīng)用得到了管理學(xué)界和企業(yè)經(jīng)營者們的青睞。2009年底,國資委重新修訂《中央企業(yè)負(fù)責(zé)人經(jīng)營業(yè)績考核暫行辦法》,規(guī)定于2010年1月1日起中央企業(yè)全面推行經(jīng)濟(jì)增加值(EVA)考核。這標(biāo)志著國有企業(yè)的績效管理模式發(fā)生了重大改革。EVA不受公認(rèn)會計準(zhǔn)則的限制,所以使用者可以根據(jù)需求做出適度調(diào)整,以獲取相對準(zhǔn)確的數(shù)據(jù),從而避免因會計準(zhǔn)則造成經(jīng)營績效扭曲的情況�；贓VA環(huán)境下的績效評價有效彌補(bǔ)了傳統(tǒng)績效評價的不足,提高了績效評價的質(zhì)量,增加了財務(wù)信息價值,并能對成本控制、預(yù)算及融資等各個環(huán)節(jié)帶來深刻的變革,有利于企業(yè)管理者的決策,提高企業(yè)管理者對EVA績效評價的認(rèn)知水平,為EVA在企業(yè)管理,特別是績效評價方面發(fā)揮更大作用提供一定的指導(dǎo)意義。YYGD公司是隸屬于國家電網(wǎng)公司的縣級供電企業(yè),國有獨(dú)資中型企業(yè)。YYGD公司為保障本區(qū)域供電穩(wěn)定與安全,不斷規(guī)劃建設(shè)大中型電網(wǎng)基建項目和持續(xù)投入維修資金,所屬電網(wǎng)日益堅強(qiáng),電力維護(hù)到點(diǎn)到位,得到了極好的社會評價。在發(fā)展社會公用事業(yè)的同時,YYGD公司不斷強(qiáng)化自身管理,通過同業(yè)對標(biāo)、業(yè)績考核等管理手段不斷提升經(jīng)營水平,其中特色業(yè)績考核體系的構(gòu)建在提升全員勞動生產(chǎn)力方面起了重要作用,EVA指標(biāo)也納入了業(yè)績考核體系范圍。本文結(jié)合YYGD公司實施EVA管理的案例,深入論證YYGD公司實施EVA價值管理的理論基礎(chǔ)和管理背景,全面分析管理實施內(nèi)容,解剖績效評價方式的變化。通過財務(wù)數(shù)據(jù)對比分析可以發(fā)現(xiàn),實施EVA價值管理推動了企業(yè)價值的提升。本文還指出在EVA實踐過程中存在的缺陷并和解決策略,由此可以得出結(jié)論:EVA的價值管理在中國企業(yè)推廣應(yīng)用是可行的,并具有很大的促進(jìn)作用。
[Abstract]:In recent years, the theory of Economic Value added) and its application of performance management have been favored by the management circles and business operators. SASAC has revised the interim measures for evaluating the Business performance of Central Enterprises' responsible Persons, and stipulated that the central enterprises shall implement the EVA (Economic value added) assessment in an all-round way from January 1st 2010. This indicates that the performance management mode of state-owned enterprises has taken place. Significant reform. Eva is not subject to GAAP restrictions, Therefore, users can make appropriate adjustments according to their needs in order to obtain relatively accurate data, so as to avoid the distortion of operating performance caused by accounting standards. The performance evaluation based on EVA can effectively make up for the shortcomings of traditional performance evaluation. It can improve the quality of performance evaluation, increase the value of financial information, and bring profound changes to every link, such as cost control, budget and financing, etc. To improve the cognition of enterprise managers on EVA performance evaluation, to provide certain guiding significance for EVA to play a greater role in enterprise management, especially performance evaluation. YYGD Company is a county-level power supply enterprise affiliated to State Grid Company. In order to ensure the stability and safety of power supply in the region, the wholly state-owned medium-sized and wholly owned enterprise. YYGD Company has continuously planned and built large and medium-sized power grid infrastructure projects and continued to invest in maintenance funds. At the same time of developing social public utilities, YYGD Company has continuously strengthened its own management, and has continuously improved its management level through the management means of peer bidding and performance appraisal. The construction of characteristic performance appraisal system plays an important role in enhancing the labor productivity of all staff. Eva index is also included in the scope of performance appraisal system. This paper combines the case of YYGD company to implement EVA management. The theoretical foundation and management background of implementing EVA value management in YYGD Company are deeply demonstrated, the contents of management implementation and the changes of performance evaluation methods are analyzed. Through the comparative analysis of financial data, it can be found that, The implementation of EVA value management has promoted the promotion of enterprise value. This paper also points out the defects in the process of EVA practice and the solution strategy. From this, we can draw a conclusion that it is feasible to popularize and apply the value management of EVA in Chinese enterprises. And has the very big promotion function.
【學(xué)位授予單位】：山東理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.61

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本文編號：1561543