【摘要】：EVA (Economic Value Added),即經(jīng)濟(jì)增加值,是80年代由美國(guó)思騰斯特公司提出的,其核心理念為：一個(gè)企業(yè)只有在資本收益超過為獲取該收益所投入資本的全部成本時(shí)才能真正為企業(yè)的股東帶來收益。企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)體系能真實(shí)的反映企業(yè)經(jīng)營(yíng)狀況和經(jīng)營(yíng)成果,是一項(xiàng)有效的企業(yè)管理制度,合理科學(xué)的業(yè)績(jī)?cè)u(píng)價(jià)體系能及時(shí)發(fā)現(xiàn)企業(yè)存在的問題,從而調(diào)動(dòng)管理者的積極性,也是企業(yè)進(jìn)行自我監(jiān)督、自我約束的重要手段。企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)和考核體系隨著社會(huì)、經(jīng)濟(jì)的發(fā)展和企業(yè)的自身的壯大而不斷發(fā)展。EVA作為一種新的業(yè)績(jī)?cè)u(píng)價(jià)評(píng)價(jià)理念,既是一種高效的業(yè)績(jī)?cè)u(píng)價(jià)方式,也為企業(yè)實(shí)現(xiàn)價(jià)值管理打下基礎(chǔ)。建立甘肅華羚酪蛋白股份有限公司(以下簡(jiǎn)稱華羚公司)EVA為核心的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)體系,是引導(dǎo)企業(yè)增強(qiáng)其價(jià)值創(chuàng)造能力,優(yōu)化企業(yè)結(jié)構(gòu),重視戰(zhàn)略投資、加強(qiáng)自主創(chuàng)新,追求企業(yè)長(zhǎng)期業(yè)績(jī)的提升,保持企業(yè)健康穩(wěn)定的發(fā)展的重要途徑之一。 本文著重闡述了如何建立華羚公司EVA為核心的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)體系。文章介紹了華羚公司現(xiàn)有業(yè)績(jī)?cè)u(píng)價(jià)體系并分析現(xiàn)有業(yè)績(jī)?cè)u(píng)價(jià)方法存在的不足,提出了建立以EVA為核心的華羚公司新的業(yè)績(jī)?cè)u(píng)價(jià)體系的基本原則、基本思路,前期準(zhǔn)備等。在確定華羚公司業(yè)績(jī)?cè)u(píng)價(jià)體系的關(guān)鍵驅(qū)動(dòng)因素的基礎(chǔ)上,明確了各個(gè)業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)及其計(jì)算方法。 文章結(jié)合華羚公司實(shí)際,確定EVA會(huì)計(jì)調(diào)整項(xiàng)目�；贓VA為核心的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系由核心指標(biāo)、基本財(cái)務(wù)指標(biāo)、非財(cái)務(wù)指標(biāo)、重大事項(xiàng)、綜合業(yè)務(wù)這五部分構(gòu)成。這幾類指標(biāo)和輔助評(píng)議內(nèi)容借鑒平衡記分卡的框架有機(jī)結(jié)合起來。在構(gòu)建基于EVA的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系的同時(shí),建立相應(yīng)保障措施,保證以EVA為核心的業(yè)績(jī)?cè)u(píng)價(jià)體系在華羚公司有效實(shí)施。
[Abstract]:EVA (Economic Value Added), or economic added value, was proposed by Stenster Corporation in the 1980s. Its core idea is that only when the capital income exceeds the total cost of the capital invested to obtain the income can an enterprise really bring profit to the shareholders of the enterprise. The evaluation system of enterprise performance can truly reflect the management status and results of the enterprise, and it is an effective enterprise management system. A reasonable and scientific performance evaluation system can discover the problems existing in the enterprise in time, thus arousing the enthusiasm of the managers. Also is the enterprise carries on the self-supervision, the self-restraint important means. With the development of society and economy and the growth of enterprise itself, the performance evaluation and evaluation system of enterprises is developing continuously. As a new concept of performance evaluation, EVA is not only an efficient way of performance evaluation, but also an effective way to evaluate the performance of enterprises. Also for the enterprise to achieve value management laid the foundation. The establishment of the enterprise performance evaluation system of Gansu Hualing casein Co., Ltd (hereinafter referred to as EVA) is to guide the enterprise to enhance its value creation ability, optimize the enterprise structure, attach importance to strategic investment, and strengthen independent innovation. One of the important ways to pursue the promotion of long-term performance and maintain the healthy and stable development of enterprises. This paper focuses on how to set up the enterprise performance evaluation system with EVA as the core. This paper introduces the current performance evaluation system of Hualing Company and analyzes the shortcomings of the existing performance evaluation methods, and puts forward the basic principles, basic ideas and preliminary preparation for the establishment of a new performance evaluation system of Hualing Company with EVA as the core. On the basis of determining the key driving factors of the performance evaluation system of Hualing Company, the performance evaluation indexes and their calculation methods are defined. This article combines the actual situation of Hua Ling Company, determines the EVA accounting adjustment project. The performance evaluation index system based on EVA consists of five parts: the core index, the basic financial index, the non-financial index, the important item and the comprehensive business. These kinds of indicators and auxiliary evaluation content draw lessons from the framework of balanced scorecard organically. While constructing the performance evaluation index system based on EVA, the corresponding safeguard measures are established to ensure the effective implementation of the performance evaluation system based on EVA in Hualing Company.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.72

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