本文選題：經(jīng)濟增加值　切入點：業(yè)績評價體系　出處：《哈爾濱商業(yè)大學》2017年碩士論文　論文類型：學位論文

【摘要】：鋼鐵行業(yè)是國民經(jīng)濟發(fā)展中不可或缺的行業(yè),屬于國有企業(yè)中的龍頭企業(yè),是我國經(jīng)濟發(fā)展的命脈之一,鋼鐵行業(yè)的改革創(chuàng)新牽動著整個社會的心。社會在進步,時代在發(fā)展,企業(yè)需要更新?lián)Q代以適應(yīng)不斷發(fā)展的經(jīng)濟。新的市場環(huán)境要求企業(yè)更新自己的管理理念,企業(yè)的業(yè)績評價更新被提上日程。以往都是通過傳統(tǒng)的會計指標評價企業(yè)業(yè)績,但傳統(tǒng)的會計指標有很多漏洞,虛報利潤、數(shù)據(jù)造假等現(xiàn)象屢見不鮮,企業(yè)經(jīng)營者利用會計指標漏洞為自身牟取利益,這種行為嚴重制約了企業(yè)的發(fā)展。為了解決傳統(tǒng)會計指標的漏洞,可以通過EVA理論,讓企業(yè)所有者和經(jīng)營者處于同一個利益層面,做到管理層和所有層利益一致,從而避免企業(yè)所有者和經(jīng)營者的利益矛盾。二十一世紀初,國資委出臺《中央企業(yè)負責人經(jīng)營業(yè)績考核暫行辦法》,以央企為試點應(yīng)用EVA理論進行業(yè)績評價,表明EVA代替?zhèn)鹘y(tǒng)會計指標已經(jīng)開始了實際應(yīng)用。但是當前EVA理論的評價指標和會計調(diào)整項目,并不能滿足各行各業(yè)的企業(yè)業(yè)績評價需要,因此不同行業(yè)的發(fā)展特點,不同市場的競爭環(huán)境,不同企業(yè)的發(fā)展項目,都要求對EVA理論進行調(diào)整和改革,以規(guī)范、完整、統(tǒng)一的EVA理論進行同行業(yè)的業(yè)績評價。目前我國鋼鐵企業(yè)可以參考EVA,以EVA理論為基礎(chǔ),以綜合財務(wù)和非財務(wù)指標為參考標準,結(jié)合實際案例建立新的業(yè)績評價系統(tǒng),同時要根據(jù)評價體系不斷進行企業(yè)管理模式更新,提高鋼鐵企業(yè)的市場競爭力,在新時期的市場競爭中立于不敗之地。文章站在創(chuàng)新的角度上,運用文獻研究法、定性研究與定量研究相結(jié)合法、層次分析法、案例分析的方法。對EVA的基本理論進行了探討,介紹了 EVA的研究背景、定義、EVA的計算與會計調(diào)整事項以及優(yōu)缺點,為下文奠定理論基礎(chǔ)。通過介紹鋼鐵企業(yè)的現(xiàn)狀以及現(xiàn)有業(yè)績評價的局限性說明構(gòu)建鋼鐵企業(yè)基于EVA業(yè)績評價體系的必要性。4再根據(jù)鋼鐵企業(yè)的實際情況選定相關(guān)指標,并構(gòu)建層次結(jié)構(gòu)模型。將構(gòu)建的基于EVA的業(yè)績評價綜合體系應(yīng)用于S鋼鐵公司,分別從EVA、效益類、內(nèi)部運營評價類、學習與成長類、社會責任類對其業(yè)績進行評價,獲得S鋼鐵公司的綜合業(yè)績評分。最后根據(jù)S鋼鐵公司的實際情況提出了相應(yīng)的優(yōu)化方式,對S鋼鐵公司有效實施EVA綜合指標體系提出合理化的建議。
[Abstract]:The iron and steel industry is an indispensable industry in the development of the national economy, a leading enterprise in the state-owned enterprises and one of the lifeblood of the economic development of our country. The reform and innovation of the iron and steel industry affect the heart of the whole society. The society is progressing and the times are developing. The new market environment requires enterprises to renew their management concepts, and the performance evaluation and updating of enterprises are put on the agenda. In the past, the traditional accounting indicators were used to evaluate the performance of enterprises. However, there are many loopholes in traditional accounting indicators, such as false reporting of profits, falsification of data, and so on. Business operators make use of the loopholes of accounting indicators to gain benefits for themselves. This behavior seriously restricts the development of enterprises. In order to solve the loopholes of traditional accounting indicators, we can use EVA theory to make the owners and managers of enterprises in the same level of interests, so that the interests of management and all levels of interests are the same. At the beginning of 21th century, SASAC issued the interim measures for assessing the Business performance of Central Enterprises' responsible Persons, taking the central enterprises as a pilot to apply the EVA theory to evaluate their performance. It shows that EVA has already begun to be applied in practice instead of traditional accounting index. However, the evaluation index and accounting adjustment project of EVA theory can not meet the needs of enterprise performance evaluation in various industries, so the development characteristics of different industries can not be satisfied. The competitive environment of different markets and the development projects of different enterprises require the adjustment and reform of the EVA theory in order to standardize and complete, The unified EVA theory is used to evaluate the performance of the same industry. At present, China's iron and steel enterprises can refer to the EVA theory, take the comprehensive financial and non-financial indicators as the reference standard, and combine with practical cases to establish a new performance evaluation system. At the same time, according to the evaluation system, we should constantly renew the enterprise management model, improve the market competitiveness of iron and steel enterprises, and remain invincible in the market competition in the new era. This paper discusses the basic theory of EVA, introduces the research background of EVA, defines the calculation and accounting adjustment of EVA, and introduces the advantages and disadvantages of EVA, including the combination of qualitative and quantitative research, the analytic hierarchy process and the method of case analysis. By introducing the present situation of iron and steel enterprises and the limitations of the existing performance evaluation, the necessity of constructing the performance evaluation system based on EVA in iron and steel enterprises is explained. Finally, according to the actual situation of iron and steel enterprises, the relevant indicators are selected. The performance evaluation system based on EVA is applied to S Iron and Steel Company, and its performance is evaluated from EVA, benefit class, internal operation evaluation class, learning and growth class, social responsibility class, etc. Finally, according to the actual situation of S Iron and Steel Company, the corresponding optimization methods are put forward, and the rational suggestions for the effective implementation of EVA comprehensive index system in S Steel Company are put forward.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.31

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