本文選題：EVA + BSC　； 參考：《沈陽(yáng)工業(yè)大學(xué)》2017年碩士論文

【摘要】：汽車工業(yè)的發(fā)展?fàn)顩r代表了一個(gè)國(guó)家工業(yè)發(fā)展的綜合實(shí)力,我國(guó)一直將汽車工業(yè)作為國(guó)家重點(diǎn)支持發(fā)展的基礎(chǔ)產(chǎn)業(yè)之一,其重要組成部分就是我國(guó)的汽車制造企業(yè)。汽車制造企業(yè)業(yè)績(jī)的健康和穩(wěn)定發(fā)展影響著整個(gè)汽車產(chǎn)業(yè)甚至是國(guó)民經(jīng)濟(jì)的發(fā)展?fàn)顩r。要想提升汽車制造企業(yè)的管理水平,增強(qiáng)其核心競(jìng)爭(zhēng)力,就必須利用科學(xué)的方法來(lái)評(píng)價(jià)我國(guó)汽車制造企業(yè)業(yè)績(jī)�，F(xiàn)代企業(yè)的不斷變革和發(fā)展推動(dòng)著專家學(xué)者在企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)領(lǐng)域進(jìn)行深入研究,只有利用科學(xué)的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法來(lái)評(píng)價(jià)汽車制造業(yè)企業(yè),才能讓企業(yè)更好地展示自身所創(chuàng)造的價(jià)值和社會(huì)貢獻(xiàn),才能更有效的推進(jìn)汽車制造企業(yè)健康有序發(fā)展,才能使汽車制造企業(yè)的資源優(yōu)勢(shì)得到更好地發(fā)揮,因此,如何建立科學(xué)的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法成為當(dāng)今企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)研究領(lǐng)域中的核心問(wèn)題。本文采用文獻(xiàn)研究和理論分析與例證研究相結(jié)合的研究方法。以文獻(xiàn)研究為基礎(chǔ),對(duì)國(guó)內(nèi)外學(xué)者對(duì)企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)的相關(guān)理論研究進(jìn)行了詳細(xì)的歸納梳理,對(duì)企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)的概念、方法等方面進(jìn)行分析,同時(shí)對(duì)各種業(yè)績(jī)?cè)u(píng)價(jià)方法進(jìn)行歸納整理,總結(jié)出EVA是從所有者利益的角度去考核企業(yè)管理層的管理業(yè)績(jī),BSC是從平衡的角度將考慮利益相關(guān)者的非財(cái)務(wù)指標(biāo)并入到財(cái)務(wù)指標(biāo)中,從而考核管理者的經(jīng)營(yíng)業(yè)績(jī)。例證研究部分首先對(duì)曙光汽車集團(tuán)現(xiàn)行企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法進(jìn)行深入分析,并發(fā)現(xiàn)評(píng)價(jià)方法未形成完整體系,評(píng)價(jià)指標(biāo)與戰(zhàn)略目標(biāo)不匹配,評(píng)價(jià)內(nèi)容過(guò)于重視財(cái)務(wù)指標(biāo)等問(wèn)題。通過(guò)對(duì)曙光汽車集團(tuán)的戰(zhàn)略目標(biāo)的層層分解,將其滲透到各部門中,并通過(guò)BSC框架將各部門的戰(zhàn)略目標(biāo)轉(zhuǎn)變成具體的評(píng)價(jià)指標(biāo),構(gòu)建出更加科學(xué)完善的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系。從經(jīng)營(yíng)業(yè)績(jī)和管理業(yè)績(jī)兩個(gè)方面探討了集團(tuán)業(yè)績(jī)構(gòu)成,最終將這兩個(gè)方面嵌入到EVA-BSC融合的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法中,最后本文用新設(shè)計(jì)的EVA-BSC融合的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法對(duì)曙光汽車集團(tuán)2015年的業(yè)績(jī)進(jìn)行了全面的評(píng)價(jià),并提出應(yīng)該建立與新業(yè)績(jī)?cè)u(píng)價(jià)方法相配套的反饋系統(tǒng),開展廣泛宣傳,建立管理層和各部門的激勵(lì)政策等保障措施,為同行業(yè)的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)研究工作提供了一定的借鑒。
[Abstract]:The development of automobile industry represents the comprehensive strength of a country's industrial development. Our country has always regarded the automobile industry as one of the basic industries supported by the state, the important component of which is the automobile manufacturing enterprises of our country. The healthy and stable development of automobile manufacturing enterprises affects the whole automobile industry and even the development of national economy. In order to improve the management level and enhance the core competitiveness of automobile manufacturing enterprises, it is necessary to use scientific methods to evaluate the performance of automobile manufacturing enterprises in China. The continuous changes and development of modern enterprises promote experts and scholars to conduct in-depth research in the field of enterprise performance evaluation, only the use of scientific methods of enterprise performance evaluation to evaluate automotive manufacturing enterprises, Only then can the enterprise better display the value and social contribution that it has created, can it promote the healthy and orderly development of the automobile manufacturing enterprise more effectively, and make the resource advantage of the automobile manufacturing enterprise better play, therefore, How to establish a scientific method of enterprise performance evaluation has become the core problem in the field of enterprise performance evaluation. This paper adopts the research method of combining literature research with theoretical analysis and illustration study. On the basis of literature research, this paper summarizes and combs the relevant theoretical research of enterprise performance evaluation by domestic and foreign scholars in detail, analyzes the concept and method of enterprise performance evaluation and so on. At the same time, it concludes that EVA is to evaluate the management performance of the enterprise management from the angle of owner's benefit. It is to incorporate the non-financial index of the stakeholder into the financial index from the angle of balance. So as to assess the management performance of the manager. In the part of case study, the author analyzes the current performance evaluation method of Shuguang Automobile Group, and finds out that the evaluation method has not formed a complete system, the evaluation index and the strategic objective are not matched, and the evaluation content attaches too much importance to the financial index and so on. Through the decomposition of the strategic objectives of Shuguang Automobile Group, it is infiltrated into various departments, and the strategic objectives of each department are transformed into concrete evaluation indexes through the BSC framework, and a more scientific and perfect enterprise performance evaluation index system is constructed. This paper discusses the composition of group performance from the aspects of management performance and management performance, and finally embeds these two aspects into the enterprise performance evaluation method integrated with EVA-BSC. Finally, this paper uses the newly designed EVA-BSC fusion enterprise performance appraisal method to carry on the comprehensive appraisal to the Shuguang Automobile Group's performance in 2015, and proposes that should establish the feedback system matching with the new performance appraisal method, carries on the widespread propaganda. The establishment of incentive policies of management and departments provides some references for the research of enterprise performance evaluation in the same industry.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.471;F406.7

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