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

【摘要】：近年來,隨著我國經(jīng)濟的高速飛躍,市場環(huán)境越來越復雜且充滿變動,一個能夠?qū)崿F(xiàn)監(jiān)督和指導企業(yè)日常運營的評價系統(tǒng)備受企業(yè)青睞,這就是企業(yè)的績效評價系統(tǒng)。績效評價經(jīng)歷了成本績效到財務績效到現(xiàn)代績效評價三個階段�，F(xiàn)代績效評價系統(tǒng)主要有BCS和EVA兩種。BSC績效評價體系出發(fā)于企業(yè)的戰(zhàn)略高度,分別從四個維度來綜合評價企業(yè)的業(yè)績,揭示企業(yè)價值的影響動因,有利于企業(yè)的管理、經(jīng)營及決策。EVA績效評價體系關注股權資本成本,這符合企業(yè)的股東價值最大化理念,同時也避免了會計信息失真,可以更客觀的評價企業(yè)經(jīng)營業(yè)績。我國企業(yè)在EVA-BSC的新型績效評價體系方面的實踐尚淺,還存在很多問題,一下將會通過雙方的優(yōu)劣勢分析,探討二者相整合的績效評價體系,并且以青島啤酒為例,介紹明確戰(zhàn)略目標,進行戰(zhàn)略分析和構建戰(zhàn)略地圖,總結結論,深入探究其優(yōu)越性。文中首先對績效評價的相關理論、概念、發(fā)展歷程和具體內(nèi)容進行介紹,分別分析出EVA、BSC各自進行績效評價的優(yōu)劣勢、同一性和互補性,從而歸納出雙方結合可行性的結論,奠定EVA的BSC績效評價體系的具體思路。在對青島啤酒進行案例分析時,對青島啤酒的概況進行詳實的介紹,同時分析了青島啤酒績效評價體系的運行情況,對其進行了具體分析,總結出經(jīng)驗,以期對其他企業(yè)提供科學的績效評價經(jīng)驗與建議。
[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.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.82

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