本文選題：EVA + BSC��； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：近年來(lái),隨著我國(guó)經(jīng)濟(jì)的高速飛躍,市場(chǎng)環(huán)境越來(lái)越復(fù)雜且充滿變動(dòng),一個(gè)能夠?qū)崿F(xiàn)監(jiān)督和指導(dǎo)企業(yè)日常運(yùn)營(yíng)的評(píng)價(jià)系統(tǒng)備受企業(yè)青睞,這就是企業(yè)的績(jī)效評(píng)價(jià)系統(tǒng)�？�(jī)效評(píng)價(jià)經(jīng)歷了成本績(jī)效到財(cái)務(wù)績(jī)效到現(xiàn)代績(jī)效評(píng)價(jià)三個(gè)階段。現(xiàn)代績(jī)效評(píng)價(jià)系統(tǒng)主要有BCS和EVA兩種。BSC績(jī)效評(píng)價(jià)體系出發(fā)于企業(yè)的戰(zhàn)略高度,分別從四個(gè)維度來(lái)綜合評(píng)價(jià)企業(yè)的業(yè)績(jī),揭示企業(yè)價(jià)值的影響動(dòng)因,有利于企業(yè)的管理、經(jīng)營(yíng)及決策。EVA績(jī)效評(píng)價(jià)體系關(guān)注股權(quán)資本成本,這符合企業(yè)的股東價(jià)值最大化理念,同時(shí)也避免了會(huì)計(jì)信息失真,可以更客觀的評(píng)價(jià)企業(yè)經(jīng)營(yíng)業(yè)績(jī)。我國(guó)企業(yè)在EVA-BSC的新型績(jī)效評(píng)價(jià)體系方面的實(shí)踐尚淺,還存在很多問(wèn)題,一下將會(huì)通過(guò)雙方的優(yōu)劣勢(shì)分析,探討二者相整合的績(jī)效評(píng)價(jià)體系,并且以青島啤酒為例,介紹明確戰(zhàn)略目標(biāo),進(jìn)行戰(zhàn)略分析和構(gòu)建戰(zhàn)略地圖,總結(jié)結(jié)論,深入探究其優(yōu)越性。文中首先對(duì)績(jī)效評(píng)價(jià)的相關(guān)理論、概念、發(fā)展歷程和具體內(nèi)容進(jìn)行介紹,分別分析出EVA、BSC各自進(jìn)行績(jī)效評(píng)價(jià)的優(yōu)劣勢(shì)、同一性和互補(bǔ)性,從而歸納出雙方結(jié)合可行性的結(jié)論,奠定EVA的BSC績(jī)效評(píng)價(jià)體系的具體思路。在對(duì)青島啤酒進(jìn)行案例分析時(shí),對(duì)青島啤酒的概況進(jìn)行詳實(shí)的介紹,同時(shí)分析了青島啤酒績(jī)效評(píng)價(jià)體系的運(yùn)行情況,對(duì)其進(jìn)行了具體分析,總結(jié)出經(jīng)驗(yàn),以期對(duì)其他企業(yè)提供科學(xué)的績(jī)效評(píng)價(jià)經(jīng)驗(yàn)與建議。
[Abstract]:In recent years, with the rapid development of China's economy, the market environment is more and more complex and full of changes. An evaluation system which can supervise and guide the daily operation of enterprises is favored by enterprises, which is the performance evaluation system of enterprises.Performance evaluation has experienced three stages: cost performance, financial performance and modern performance evaluation.There are two kinds of performance evaluation system in modern performance evaluation system, I. E. BCS and EVA, which are based on the strategic height of the enterprise. It evaluates the performance of the enterprise from four dimensions, reveals the influence of the enterprise value, and is beneficial to the management of the enterprise.Management and decision. Eva performance evaluation system pays close attention to the cost of equity capital which accords with the idea of maximizing shareholder value and avoids the distortion of accounting information.The practice of Chinese enterprises in the new performance evaluation system of EVA-BSC is still shallow, and there are still many problems. Through the analysis of the advantages and disadvantages of both sides, we will discuss the performance evaluation system that integrates the two systems, and take Tsing Tao Beer as an example.This paper introduces the clear strategic objectives, carries on the strategic analysis and constructs the strategic map, summarizes the conclusion, and probes into its superiority in depth.This paper first introduces the relevant theories, concepts, development history and specific contents of performance evaluation, analyzes the advantages and disadvantages, identity and complementarity of EVABSC performance evaluation, and concludes the feasibility of combining the two sides.Lay down the concrete train of thought of BSC performance evaluation system of EVA.In the case study of Tsing Tao Beer, the general situation of Tsing Tao Beer is introduced in detail. At the same time, the performance evaluation system of Tsing Tao Beer is analyzed, and the experience is summed up.With a view to other enterprises to provide scientific performance evaluation experience and advice.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.82

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