本文選題：業(yè)績評價 + 經(jīng)濟(jì)增加值（EVA）��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：傳統(tǒng)的國有鋼鐵企業(yè)業(yè)績評價一直存在著重短期效益、輕長期業(yè)績，重財(cái)務(wù)指標(biāo)、輕價值創(chuàng)造，重經(jīng)濟(jì)效益、輕環(huán)境效益等問題，已不能適應(yīng)新經(jīng)濟(jì)條件下企業(yè)發(fā)展的需要，應(yīng)該適時引入更加科學(xué)的業(yè)績評價辦法。2010年1月1日，國資委頒布的《中央企業(yè)負(fù)責(zé)人業(yè)績考核暫行辦法》正式實(shí)施，以經(jīng)濟(jì)增加值（EVA）為核心的價值導(dǎo)向考核在中央企業(yè)中得以全面推行，推動中央企業(yè)提高價值創(chuàng)造能力和科學(xué)發(fā)展水平。由于中央企業(yè)是國有企業(yè)的重要代表和主力軍，中央企業(yè)的很多工作方法都可以在國有企業(yè)范圍內(nèi)予以推廣。因此將在中央企業(yè)取得積極效果的EVA考核辦法推廣至國有鋼鐵企業(yè)具有一定的可行性。然而，現(xiàn)行的EVA考核辦法雖然較傳統(tǒng)方法有了較大改善，但也存在過度偏向財(cái)務(wù)導(dǎo)向、指標(biāo)與戰(zhàn)略目標(biāo)脫節(jié)等諸多局限，借鑒的同時仍需予以完善。平衡計(jì)分卡（BSC）不僅關(guān)注財(cái)務(wù)業(yè)績，而且清晰地展示了顧客資本、內(nèi)部流程等非財(cái)務(wù)因素，有效彌補(bǔ)了EVA考核僅局限于財(cái)務(wù)領(lǐng)域的缺陷。當(dāng)然，企業(yè)處在國家和社會的這個大系統(tǒng)中，要真正發(fā)揮BSC的平衡魅力，結(jié)合國有鋼鐵企業(yè)的特點(diǎn)量身定做平衡計(jì)分卡理論框架是十分必要的。兼于鋼鐵業(yè)高污染高能耗的特性，本文考慮將EVA與BSC相結(jié)合，，從國有鋼鐵企業(yè)業(yè)績評價的實(shí)際需求出發(fā)，探索以EVA為核心，以BSC財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長、資源與環(huán)境五個維度為載體的國有鋼鐵企業(yè)EVA綜合平衡計(jì)分卡業(yè)績評價體系，既利用EVA關(guān)鍵價值驅(qū)動要素的分解，將財(cái)務(wù)指標(biāo)與非財(cái)務(wù)指標(biāo)融合，實(shí)現(xiàn)以價值增值為導(dǎo)向的業(yè)績評價，又運(yùn)用平衡計(jì)分卡將企業(yè)戰(zhàn)略分解為具體的、可量化的指標(biāo)，把注意力集中到戰(zhàn)略目標(biāo)上來，構(gòu)建一條貫穿國有鋼鐵企業(yè)經(jīng)營流程的業(yè)績評價價值鏈，實(shí)現(xiàn)企業(yè)整體價值的增長。
[Abstract]:The traditional performance evaluation of state-owned iron and steel enterprises has always been existing problems such as attaching importance to short-term benefit, neglecting long-term performance, attaching importance to financial indicators, neglecting value creation, attaching importance to economic benefits, and neglecting environmental benefits, etc., which can no longer meet the needs of the development of enterprises under the new economic conditions.On January 1, 2010, the SASAC promulgated the "interim measures for evaluating the performance of Central Enterprise leaders", which was formally implemented.Value-oriented assessment with EVA (Economic value added) as the core can be carried out in the central enterprises in an all-round way to promote the central enterprises to improve their ability to create value and the level of scientific development.As the central enterprise is the important representative and the main force of the state-owned enterprise, many working methods of the central enterprise can be popularized in the scope of the state-owned enterprise.Therefore, it is feasible to extend the EVA assessment method, which has achieved positive results in central enterprises, to state-owned iron and steel enterprises.However, although the current EVA assessment method has been greatly improved compared with the traditional method, there are many limitations such as excessive bias to financial guidance, disconnection between indicators and strategic objectives, and so on, which still need to be perfected.The balanced Scorecard not only pays attention to the financial performance, but also clearly shows the non-financial factors such as customer capital, internal process, etc., which effectively makes up for the limitation of EVA examination in the financial field.Of course, if the enterprise is in the big system of the country and the society, it is very necessary to make the theoretical frame of the balanced scorecard according to the characteristics of the state-owned iron and steel enterprises in order to give full play to the balance charm of BSC.Considering the characteristics of high pollution and high energy consumption in steel industry, this paper considers the combination of EVA and BSC, starting from the actual demand of performance evaluation of state-owned iron and steel enterprises, exploring BSC as the core, BSC finance, customer, internal process, learning and growth.The EVA comprehensive balanced scorecard performance evaluation system of state-owned iron and steel enterprises based on five dimensions of resources and environment not only uses the decomposition of key value driving factors of EVA, but also combines financial indicators with non-financial indicators.To achieve value-adding oriented performance evaluation, and use the balanced scorecard to break down the enterprise strategy into specific, quantifiable indicators, focusing on strategic objectives,Build a performance evaluation value chain running through the operation process of state-owned iron and steel enterprises to achieve the growth of the overall value of the enterprise.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F272.92;F426.31

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