本文關(guān)鍵詞： 民營(yíng)上市公司 經(jīng)濟(jì)增加值 績(jī)效評(píng)價(jià) 企業(yè)價(jià)值　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：分散型決策機(jī)制、績(jī)效評(píng)價(jià)體系和員工薪酬政策是現(xiàn)代企業(yè)控制體系的三個(gè)重要組成部分,其中的績(jī)效評(píng)價(jià)又具有導(dǎo)向、激勵(lì)和考核的重要意義。無(wú)法衡量就無(wú)法管理,即表達(dá)了績(jī)效評(píng)價(jià)的關(guān)鍵作用。可是,傳統(tǒng)的績(jī)效評(píng)價(jià)方法對(duì)所有者權(quán)益的機(jī)會(huì)成本考慮不足,相對(duì)單一的財(cái)務(wù)資本衡量績(jī)效也比較容易引起經(jīng)營(yíng)者行為的片面化、短視化。特別對(duì)于在世界經(jīng)濟(jì)舞臺(tái)扮演越來(lái)越重要角色的中國(guó)市場(chǎng)經(jīng)濟(jì),不是很完善的績(jī)效評(píng)價(jià)方法,已經(jīng)成為制約中國(guó)企業(yè)發(fā)展壯大的“緊箍咒”。正因如此,國(guó)資委從2010年開始在國(guó)企推行經(jīng)濟(jì)增加值(EVA)考核,包含東風(fēng)、一汽、長(zhǎng)安等企業(yè)在內(nèi)的中國(guó)汽車產(chǎn)業(yè)EVA的實(shí)施,更加鞏固其在國(guó)民經(jīng)濟(jì)中的支柱地位,并在世界經(jīng)濟(jì)市場(chǎng)中具有了一定競(jìng)爭(zhēng)力。但隨著高需求下的產(chǎn)業(yè)擴(kuò)張,行業(yè)發(fā)展問題也逐步暴露出來(lái),眾多民營(yíng)汽車企業(yè)在愈發(fā)激烈的行業(yè)競(jìng)爭(zhēng)中正越來(lái)越處于劣勢(shì)地位,究其原因,很大程度上就是由于這些企業(yè)在制定發(fā)展戰(zhàn)略時(shí)多以財(cái)務(wù)指標(biāo)為核心,戰(zhàn)略目標(biāo)多集中在企業(yè)利潤(rùn)的最大化上,不利于企業(yè)保持長(zhǎng)期可持續(xù)發(fā)展。EVA績(jī)效評(píng)價(jià)通過準(zhǔn)確衡量經(jīng)營(yíng)者對(duì)股東價(jià)值創(chuàng)造的能力,可以更好地解決上述問題,因此,以A汽車公司為例研究EVA績(jī)效評(píng)價(jià)體系在該公司的運(yùn)用,對(duì)提高A汽車公司的企業(yè)競(jìng)爭(zhēng)力乃至中國(guó)整個(gè)汽車行業(yè)持續(xù)健康發(fā)展都具有十分積極的意義。本文結(jié)合案例具體分析,論述EVA績(jī)效評(píng)價(jià)體系在A汽車公司運(yùn)用的重要作用。本文首先介紹了EVA績(jī)效評(píng)價(jià)的理論基礎(chǔ)及相關(guān)概念,闡明了EVA的原理。然后,結(jié)合A汽車公司的實(shí)際背景,分析A公司績(jī)效評(píng)價(jià)現(xiàn)狀,并指出A汽車公司當(dāng)前績(jī)效評(píng)價(jià)指標(biāo)的問題所在。根據(jù)現(xiàn)行績(jī)效評(píng)價(jià)體系的缺點(diǎn),尋求提高EVA在汽車制造業(yè)績(jī)效評(píng)價(jià)中應(yīng)用效果的途徑,進(jìn)而提出A汽車公司基于EVA績(jī)效評(píng)價(jià)的必要性及可行性。最后,運(yùn)用EVA績(jī)效評(píng)價(jià)體系對(duì)A汽車公司進(jìn)行分析,并與傳統(tǒng)績(jī)效評(píng)價(jià)進(jìn)行對(duì)比,指出EVA績(jī)效評(píng)價(jià)在A汽車公司的適用性。研究結(jié)果表明,EVA績(jī)效評(píng)價(jià)體系更能準(zhǔn)確有效地評(píng)價(jià)A汽車公司的績(jī)效,有助于A汽車公司改善經(jīng)營(yíng)狀況,實(shí)現(xiàn)企業(yè)價(jià)值最大化,因此EVA給企業(yè)績(jī)效帶來(lái)的影響整體是正面的。以上結(jié)論同時(shí)適用于未來(lái)采用EVA績(jī)效評(píng)價(jià)體系的汽車企業(yè),EVA有利于企業(yè)績(jī)效評(píng)價(jià)的完善,因而對(duì)汽車行業(yè)的持續(xù)健康發(fā)展也提供了一定的理論指導(dǎo)和參考價(jià)值。
[Abstract]:Decentralized decision-making mechanism, performance evaluation system and employee compensation policy are three important components of modern enterprise control system, and the performance evaluation is also oriented. The importance of incentive and appraisal. Can not be measured can not be managed, that is to say, the key role of performance evaluation. However, the traditional performance evaluation method of the opportunity cost of owners' equity is not considered enough. Relatively single financial capital performance measurement is also more likely to cause one-sided and short-sighted behavior of operators especially for the Chinese market economy which plays an increasingly important role in the world economic stage. Not very perfect performance evaluation method, has become a constraint on the development and growth of Chinese enterprises "magic spell." because of this, the SASAC began to implement EVA (Economic value added) assessment in state-owned enterprises in 2010. Including Dongfeng, FAW, Changan and other enterprises, including the implementation of China's auto industry EVA, more consolidated its pillar position in the national economy. And in the world economic market has a certain competitiveness, but with the high demand of industrial expansion, industry development problems are gradually exposed. A large number of private automobile enterprises are in a more and more inferior position in the increasingly fierce competition in the industry. To a large extent, the reason is that these enterprises take financial indicators as the core when making development strategy. Most of the strategic objectives are focused on the maximization of corporate profits, which is not conducive to the long-term sustainable development of enterprises. EVA performance evaluation through the accurate measurement of the ability of managers to create shareholder value. Can solve the above problem better, therefore, take A automobile company as an example to study the application of EVA performance evaluation system in this company. It has a very positive significance to improve the competitiveness of A Automobile Company and even the sustainable and healthy development of the whole automobile industry in China. This paper discusses the important role of EVA performance evaluation system in A automobile company. Firstly, this paper introduces the theoretical basis and related concepts of EVA performance evaluation, and clarifies the principle of EVA. Combined with the actual background of A Automobile Company, this paper analyzes the current situation of performance evaluation of A Company, and points out the problems of the current performance evaluation index of A Automobile Company, according to the shortcomings of the current performance evaluation system. This paper seeks to improve the application of EVA in automotive manufacturing performance evaluation, and then puts forward the necessity and feasibility of performance evaluation based on EVA in A Automobile Company. Finally. EVA performance evaluation system is used to analyze A automobile company, and compared with traditional performance evaluation, the applicability of EVA performance evaluation in A automobile company is pointed out. The research results show that. EVA performance evaluation system can evaluate the performance of A automobile company more accurately and effectively, which is helpful to improve the operating condition of A automobile company and realize the maximization of enterprise value. Therefore, the overall impact of EVA on corporate performance is positive. The above conclusions are also applicable to the future use of EVA performance evaluation system of automotive enterprises is conducive to the improvement of corporate performance evaluation. Therefore, it also provides some theoretical guidance and reference value for the sustained and healthy development of automobile industry.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.471

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