【摘要】：伴隨全球化經(jīng)濟(jì)浪潮，石油技術(shù)服務(wù)企業(yè)要在激烈的國(guó)內(nèi)外競(jìng)爭(zhēng)中實(shí)現(xiàn)可持續(xù)性發(fā)展，必須轉(zhuǎn)變現(xiàn)有的發(fā)展方式，提高企業(yè)的價(jià)值創(chuàng)造能力和運(yùn)作效率，經(jīng)濟(jì)增加值（EVA）業(yè)績(jī)考核管理模式應(yīng)運(yùn)而生。同時(shí)在國(guó)資委的要求之下，中央企業(yè)開始全面實(shí)行經(jīng)濟(jì)增加值（EVA）考核。EVA在央企績(jī)效考核體系中所占權(quán)重越來(lái)越大，加強(qiáng)對(duì)于EVA業(yè)績(jī)考核管理模式研究顯得尤為必要。 本文主要以中海油能源發(fā)展股份有限公司（以下簡(jiǎn)稱“海油發(fā)展”）為對(duì)象進(jìn)行EVA業(yè)績(jī)考核管理模式探討與研究。首先分析了海油發(fā)展面臨的管理問(wèn)題，，結(jié)合企業(yè)價(jià)值最大化理論和EVA業(yè)績(jī)考核相關(guān)理論，闡述了EVA業(yè)績(jī)考核管理模式與企業(yè)價(jià)值之間存在的緊密聯(lián)系。其次提出了海油發(fā)展建立EVA業(yè)績(jī)考核框架和思路，主要包括EVA業(yè)績(jī)考核管理模式構(gòu)建目標(biāo)和原則、總體思路和相關(guān)配套措施建設(shè)，創(chuàng)造性提出了海油發(fā)展EVA業(yè)績(jī)計(jì)算公式。制定了海油發(fā)展推廣EVA業(yè)績(jī)考核的詳細(xì)實(shí)施方案，探討了EVA業(yè)績(jī)考核模式與現(xiàn)行全面預(yù)算管理有機(jī)融合問(wèn)題。再次結(jié)合海油發(fā)展自身實(shí)際情況，提出了海油發(fā)展EVA價(jià)值提升的策略和措施，并以過(guò)去三年數(shù)據(jù)進(jìn)行定量分析海油發(fā)展EVA業(yè)績(jī)考核管理模式的可行性。最后提出在石油技術(shù)服務(wù)企業(yè)中推廣EVA業(yè)績(jī)考核管理模式的一些建議。 海油發(fā)展建立基于EVA業(yè)績(jī)考核管理模式，不僅可以實(shí)現(xiàn)集團(tuán)公司的戰(zhàn)略規(guī)劃落地實(shí)施問(wèn)題，還可以引導(dǎo)企業(yè)管理者做出正確的決策，提高資源的配置效率，建立海油發(fā)展可持續(xù)發(fā)展的產(chǎn)業(yè)體系，對(duì)提升集團(tuán)公司的資產(chǎn)管理水平與經(jīng)濟(jì)效益具有十分重要的作用。
[Abstract]:In order to achieve sustainable development in the fierce competition at home and abroad, petroleum technology service enterprises must change their existing development mode and improve their value creation ability and operation efficiency with the tide of globalization economy. Economic value added (EVA) performance assessment management model came into being. At the same time, at the request of SASAC, the central enterprises begin to carry out the economic added value (EVA) assessment. Eva occupies more and more weight in the performance appraisal system of central enterprises, so it is particularly necessary to strengthen the research on the management mode of EVA performance appraisal. In this paper, the EVA performance assessment and management model of CNOOC Energy Development Co., Ltd (hereinafter referred to as "Offshore Oil Development") is discussed and studied. Firstly, this paper analyzes the management problems facing the development of sea oil, combines the theory of maximizing enterprise value and the related theory of EVA performance appraisal, and expounds the close relation between the management mode of EVA performance appraisal and enterprise value. Secondly, the paper puts forward the framework and train of thought of establishing EVA performance evaluation model, including the construction objectives and principles of EVA performance appraisal management mode, the overall idea and related supporting measures, and creatively puts forward the formula for calculating the performance of sea oil development EVA. In this paper, the detailed implementation scheme of EVA performance assessment for the development and promotion of sea oil is formulated, and the organic integration of EVA performance assessment model and current overall budget management is discussed. Thirdly, considering the actual situation of sea oil development, this paper puts forward the strategies and measures to enhance the EVA value of sea oil development, and makes quantitative analysis of the feasibility of EVA performance assessment management model based on the data of the past three years. Finally, some suggestions are put forward to popularize the EVA performance appraisal management model in petroleum technology service enterprises. The development and establishment of the management model based on EVA performance assessment not only can realize the strategic planning and implementation of the group company, but also can guide the managers to make correct decisions and improve the efficiency of resource allocation. It is very important to establish the industry system for the sustainable development of sea oil to improve the level of asset management and economic benefit of the group company.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.22;F272.92

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 馮玉娟;;EVA經(jīng)濟(jì)增加值考核的理論與實(shí)踐[J];當(dāng)代經(jīng)濟(jì);2010年24期

2 梁彩華;;經(jīng)濟(jì)增加值考核常見問(wèn)題淺析[J];航空科學(xué)技術(shù);2010年03期

3 方小華;;基于EVA的激勵(lì)機(jī)制[J];合作經(jīng)濟(jì)與科技;2010年08期

4 謝會(huì)利;;EVA理論及其應(yīng)用分析[J];中國(guó)商界(上半月);2010年09期

5 張永輝;;經(jīng)濟(jì)增加值在油田企業(yè)投資決策中的應(yīng)用[J];長(zhǎng)江大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2011年02期

6 谷祺,于東智;EVA財(cái)務(wù)管理系統(tǒng)的理論分析[J];會(huì)計(jì)研究;2000年11期

7 劉運(yùn)國(guó);陳國(guó)菲;;BSC與EVA相結(jié)合的企業(yè)績(jī)效評(píng)價(jià)研究——基于GP企業(yè)集團(tuán)的案例分析[J];會(huì)計(jì)研究;2007年09期

8 印猛;李燕萍;;基于BSC和EVA整合戰(zhàn)略管理的應(yīng)用研究[J];南開管理評(píng)論;2006年05期

9 李奇;;基于經(jīng)濟(jì)增加值的企業(yè)價(jià)值管理體系研究[J];財(cái)會(huì)研究;2008年11期

10 李景芝;;EVA理論、模擬測(cè)算與推廣應(yīng)用[J];經(jīng)濟(jì)研究導(dǎo)刊;2012年20期

本文編號(hào)：2141552