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

【摘要】：汽車工業(yè)的發(fā)展狀況代表了一個國家工業(yè)發(fā)展的綜合實力,我國一直將汽車工業(yè)作為國家重點支持發(fā)展的基礎產(chǎn)業(yè)之一,其重要組成部分就是我國的汽車制造企業(yè)。汽車制造企業(yè)業(yè)績的健康和穩(wěn)定發(fā)展影響著整個汽車產(chǎn)業(yè)甚至是國民經(jīng)濟的發(fā)展狀況。要想提升汽車制造企業(yè)的管理水平,增強其核心競爭力,就必須利用科學的方法來評價我國汽車制造企業(yè)業(yè)績�，F(xiàn)代企業(yè)的不斷變革和發(fā)展推動著專家學者在企業(yè)業(yè)績評價領(lǐng)域進行深入研究,只有利用科學的企業(yè)業(yè)績評價方法來評價汽車制造業(yè)企業(yè),才能讓企業(yè)更好地展示自身所創(chuàng)造的價值和社會貢獻,才能更有效的推進汽車制造企業(yè)健康有序發(fā)展,才能使汽車制造企業(yè)的資源優(yōu)勢得到更好地發(fā)揮,因此,如何建立科學的企業(yè)業(yè)績評價方法成為當今企業(yè)業(yè)績評價研究領(lǐng)域中的核心問題。本文采用文獻研究和理論分析與例證研究相結(jié)合的研究方法。以文獻研究為基礎,對國內(nèi)外學者對企業(yè)業(yè)績評價的相關(guān)理論研究進行了詳細的歸納梳理,對企業(yè)業(yè)績評價的概念、方法等方面進行分析,同時對各種業(yè)績評價方法進行歸納整理,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,BSC是從平衡的角度將考慮利益相關(guān)者的非財務指標并入到財務指標中,從而考核管理者的經(jīng)營業(yè)績。例證研究部分首先對曙光汽車集團現(xiàn)行企業(yè)業(yè)績評價方法進行深入分析,并發(fā)現(xiàn)評價方法未形成完整體系,評價指標與戰(zhàn)略目標不匹配,評價內(nèi)容過于重視財務指標等問題。通過對曙光汽車集團的戰(zhàn)略目標的層層分解,將其滲透到各部門中,并通過BSC框架將各部門的戰(zhàn)略目標轉(zhuǎn)變成具體的評價指標,構(gòu)建出更加科學完善的企業(yè)業(yè)績評價指標體系。從經(jīng)營業(yè)績和管理業(yè)績兩個方面探討了集團業(yè)績構(gòu)成,最終將這兩個方面嵌入到EVA-BSC融合的企業(yè)業(yè)績評價方法中,最后本文用新設計的EVA-BSC融合的企業(yè)業(yè)績評價方法對曙光汽車集團2015年的業(yè)績進行了全面的評價,并提出應該建立與新業(yè)績評價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政策等保障措施,為同行業(yè)的企業(yè)業(yè)績評價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.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.471;F406.7

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