本文選題：中原油田分公司　切入點(diǎn)：采油廠　出處：《西南石油大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：EVA作為一種有效的管理工具,能夠引導(dǎo)企業(yè)向著價(jià)值最大化目標(biāo)發(fā)展。國(guó)資委要求中央企業(yè)要引進(jìn)EVA績(jī)效考核體系,提升企業(yè)價(jià)值。特別是黨的十八屆三中全會(huì)明確提出要讓市場(chǎng)在資源配置中起決定性作用,更加凸顯了中央企業(yè)實(shí)施EVA績(jī)效考核的緊迫性。中國(guó)石化作為世界級(jí)能源公司,需持續(xù)提升企業(yè)價(jià)值和為股東持續(xù)創(chuàng)造財(cái)富,2010年以來(lái),中國(guó)石化逐漸探索創(chuàng)建以EVA為核心的績(jī)效考核體系并逐年加大EVA在績(jī)效指標(biāo)體系中的比重,最終促使所屬各油田分公司管理理念從利潤(rùn)導(dǎo)向轉(zhuǎn)為了價(jià)值導(dǎo)向,并要求各油田分公司要將EVA考核落實(shí)到采油廠這一責(zé)任主體,要在探索的基礎(chǔ)上利用2-3年時(shí)間全面推行EVA績(jī)效考核,實(shí)現(xiàn)至上而下的全面價(jià)值管理目標(biāo)。本文正是基于這一背景和目的,采用定性分析與定量分析相結(jié)合、規(guī)范研究和案例分析相結(jié)合、理論與實(shí)際相結(jié)合等多種方法,全面闡述EVA與EVA績(jī)效考核理論,深入分析中原油田分公司績(jī)效考核現(xiàn)狀,指出實(shí)施EVA績(jī)效考核的必然性,探索構(gòu)建中原油田分公司EVA績(jī)效考核框架,結(jié)合中原油田實(shí)際提出適合中原油田特點(diǎn)的EVA及EVA目標(biāo)值的計(jì)算方法,為保證EVA績(jī)效考核順利實(shí)施并達(dá)到預(yù)期效果,提出了較為詳細(xì)的EVA績(jī)效考核的配套措施。通過(guò)研究實(shí)施EVA績(jī)效考核,最終建立起一套指標(biāo)設(shè)置較為合理、測(cè)算相對(duì)科學(xué)、權(quán)責(zé)進(jìn)一步清晰、可操作性較強(qiáng)的EVA績(jī)效考核體系,并期望在這套績(jī)效考核體系的運(yùn)用下,實(shí)現(xiàn)企業(yè)管理觀念的最終轉(zhuǎn)變,促使企業(yè)管理者和全體員工能夠站在股東的角度,像企業(yè)所有者一樣思考,持續(xù)提升企業(yè)價(jià)值創(chuàng)造能力和價(jià)值管理水平。
[Abstract]:EVA as an effective management tool to guide enterprises to maximize the value of the development. The requirements of the SASAC central enterprises to the introduction of EVA performance evaluation system, enhance corporate value. Especially in the third Plenary Session of the 18th CPC Central Committee the party clearly proposed to let the market in the allocation of resources to play a decisive role, highlight the urgency of the implementation of EVA performance assessment center the Sinopec as a world-class energy company, to continue to enhance corporate value and create wealth for shareholders continued since 2010, the Sinopec gradually explore created using EVA as the core of the performance appraisal system and gradually increase the proportion of EVA in the performance of the index system, ultimately belongs to the oilfield company management concept from profit oriented to the value orientation, and require the Oilfield Company to implement the EVA assessment to the responsibility of the main production plant, to explore on the basis of the use of 2 -3 years to the full implementation of EVA performance evaluation, comprehensive value management goals down. This article is based on this background and purpose, by combining qualitative analysis and quantitative analysis, normative analysis and case analysis, combining theory with practice and other methods, a comprehensive exposition of the EVA and EVA performance appraisal theory. In-depth analysis of current performance assessment system of Zhongyuan Oilfield, points out the necessity of the implementation of EVA performance evaluation, explore the construction of Zhongyuan Oilfield Company EVA performance evaluation framework, combined with the proposed calculation method of Zhongyuan oil field EVA and EVA target for the value of the actual characteristics of Zhongyuan Oilfield, in order to ensure the smooth implementation of EVA performance evaluation and achieve the expected results, put forward the matching detailed measures of EVA performance assessment. The implementation of EVA performance appraisal through research, to establish a set of index setting is more reasonable and scientific to estimate the relative responsibilities, into a Step clear, strong operability of the EVA performance evaluation system, and hopes to use this set of performance appraisal system, finally realize the transformation of enterprise management concept, make enterprise managers and staff to stand in the perspective of shareholders, think like owners, continuously improve the enterprise ability of value creation and value management.

【學(xué)位授予單位】：西南石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.22

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本文編號(hào)：1604436