本文選題：業(yè)績(jī)?cè)u(píng)價(jià) + EVA��； 參考：《蘭州大學(xué)》2017年碩士論文

【摘要】：我國(guó)當(dāng)前的市場(chǎng)環(huán)境對(duì)企業(yè)的管理水平提出了更高層次的要求,尤其是隨著市場(chǎng)經(jīng)濟(jì)體制和現(xiàn)代化企業(yè)制度的逐步建立,企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)的重要性日益突顯。然而,我國(guó)的業(yè)績(jī)?cè)u(píng)價(jià)在理論和實(shí)務(wù)中的發(fā)展都相對(duì)緩慢。目前,我國(guó)大多數(shù)企業(yè)仍采用傳統(tǒng)的會(huì)計(jì)指標(biāo)進(jìn)行企業(yè)的業(yè)績(jī)?cè)u(píng)價(jià)工作,但傳統(tǒng)的評(píng)價(jià)方法已經(jīng)難以適應(yīng)日益復(fù)雜的經(jīng)濟(jì)形勢(shì)和日新月異的經(jīng)濟(jì)發(fā)展形態(tài),這就需要企業(yè)不斷地探索,改進(jìn)或?qū)ふ倚碌臉I(yè)績(jī)?cè)u(píng)價(jià)方法,以適應(yīng)發(fā)展需求。三江源集團(tuán)是一家新三板掛牌的公司,主營(yíng)業(yè)務(wù)為冬蟲夏草及高端滋補(bǔ)養(yǎng)身品的研發(fā)、制造和銷售。依據(jù)其從新三板向中小企業(yè)板轉(zhuǎn)板的發(fā)展戰(zhàn)略,公司迫切需要構(gòu)建一套滿足其發(fā)展戰(zhàn)略需求的業(yè)績(jī)?cè)u(píng)價(jià)體系。本文應(yīng)三江源的實(shí)際需要,為其構(gòu)建一套新的業(yè)績(jī)?cè)u(píng)價(jià)體系,以推動(dòng)其戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。在對(duì)相關(guān)研究進(jìn)行整理的基礎(chǔ)上,發(fā)現(xiàn)當(dāng)前最先進(jìn)的兩種業(yè)績(jī)?cè)u(píng)價(jià)方法:經(jīng)濟(jì)增加值(EVA)和平衡計(jì)分卡(BSC),具有目標(biāo)一致性,并能夠進(jìn)行優(yōu)勢(shì)互補(bǔ),有融合的可能性。在對(duì)三江源業(yè)績(jī)?cè)u(píng)價(jià)現(xiàn)狀進(jìn)行分析之后,本文確定了以EVA和BSC相結(jié)合的業(yè)績(jī)?cè)u(píng)價(jià)體系構(gòu)建思路,以企業(yè)價(jià)值最大化為目標(biāo),以價(jià)值動(dòng)因?yàn)榛A(chǔ),建立指標(biāo)體系,利用層次分析法,對(duì)指標(biāo)體系進(jìn)行了合理的權(quán)重分配,并設(shè)計(jì)了評(píng)價(jià)方法和評(píng)價(jià)報(bào)告,最終構(gòu)建起一套系統(tǒng)完整的業(yè)績(jī)?cè)u(píng)價(jià)體系。本文共有六章,第一章介紹研究背景、意義、思路和方法;第二章從業(yè)績(jī)?cè)u(píng)價(jià)、EVA和BSC角度對(duì)相關(guān)研究進(jìn)行回顧和梳理,并對(duì)二者的融合進(jìn)行了理論上的可行性分析;第三章介紹了三江源藥業(yè)集團(tuán)業(yè)績(jī)?cè)u(píng)價(jià)現(xiàn)狀,分析了存在的問(wèn)題與不足;第四章確立了EVA-BSC業(yè)績(jī)?cè)u(píng)價(jià)體系構(gòu)建的框架和原則,介紹了業(yè)績(jī)?cè)u(píng)價(jià)體系構(gòu)建的過(guò)程;第五章提出了該業(yè)績(jī)?cè)u(píng)價(jià)體系的應(yīng)用建議;第六章對(duì)全文做出了總結(jié)。
[Abstract]:The current market environment of our country has put forward higher requirements to the management level of enterprises, especially with the gradual establishment of market economy system and modern enterprise system, the importance of enterprise performance evaluation is becoming more and more prominent. However, the development of performance evaluation in theory and practice is relatively slow. At present, most enterprises in our country still use traditional accounting indicators to evaluate the performance of enterprises, but the traditional evaluation methods have been difficult to adapt to the increasingly complex economic situation and rapid economic development. This requires enterprises to constantly explore, improve or find new performance evaluation methods to meet the needs of development. Sanjiangyuan Group is a new three-board listed company, the main business for cordyceps and high-end nourishing products research and development, manufacturing and sales. According to its development strategy from the new third board to the small and medium-sized enterprise board, the company urgently needs to build a set of performance evaluation system to meet the needs of its development strategy. In this paper, we should construct a new performance evaluation system for Sanjiangyuan in order to promote the realization of its strategic goal. On the basis of the related research, it is found that the two most advanced performance evaluation methods, Economic value added (EVA) and balanced Scorecard (BSCA), are consistent in their objectives, complement each other in their advantages and have the possibility of integration. After analyzing the current situation of the performance evaluation of the three Rivers, this paper establishes the idea of constructing the performance evaluation system based on the combination of EVA and BSC, taking the maximization of enterprise value as the goal and the value driver as the foundation to establish the index system. By using the analytic hierarchy process (AHP), the weight distribution of the index system is reasonable, and the evaluation method and evaluation report are designed. Finally, a set of systematic and complete performance evaluation system is constructed. There are six chapters, the first chapter introduces the research background, significance, ideas and methods, the second chapter reviews and combs the related research from the performance evaluation and BSC angle, and makes a theoretical feasibility analysis on the integration of the two. The third chapter introduces the current situation of the performance evaluation of Sanjiangyuan Pharmaceutical Group, analyzes the existing problems and shortcomings, the fourth chapter establishes the framework and principles of the EVA-BSC performance evaluation system, and introduces the process of the performance evaluation system construction. The fifth chapter puts forward the application suggestions of the performance evaluation system, and the sixth chapter summarizes the full text.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.72

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本文編號(hào)：1983166