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

【摘要】：EVA作為一種有效的管理工具,能夠引導企業(yè)向著價值最大化目標發(fā)展。國資委要求中央企業(yè)要引進EVA績效考核體系,提升企業(yè)價值。特別是黨的十八屆三中全會明確提出要讓市場在資源配置中起決定性作用,更加凸顯了中央企業(yè)實施EVA績效考核的緊迫性。中國石化作為世界級能源公司,需持續(xù)提升企業(yè)價值和為股東持續(xù)創(chuàng)造財富,2010年以來,中國石化逐漸探索創(chuàng)建以EVA為核心的績效考核體系并逐年加大EVA在績效指標體系中的比重,最終促使所屬各油田分公司管理理念從利潤導向轉為了價值導向,并要求各油田分公司要將EVA考核落實到采油廠這一責任主體,要在探索的基礎上利用2-3年時間全面推行EVA績效考核,實現(xiàn)至上而下的全面價值管理目標。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合、規(guī)范研究和案例分析相結合、理論與實際相結合等多種方法,全面闡述EVA與EVA績效考核理論,深入分析中原油田分公司績效考核現(xiàn)狀,指出實施EVA績效考核的必然性,探索構建中原油田分公司EVA績效考核框架,結合中原油田實際提出適合中原油田特點的EVA及EVA目標值的計算方法,為保證EVA績效考核順利實施并達到預期效果,提出了較為詳細的EVA績效考核的配套措施。通過研究實施EVA績效考核,最終建立起一套指標設置較為合理、測算相對科學、權責進一步清晰、可操作性較強的EVA績效考核體系,并期望在這套績效考核體系的運用下,實現(xiàn)企業(yè)管理觀念的最終轉變,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)價值創(chuàng)造能力和價值管理水平。
[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.

【學位授予單位】：西南石油大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.22

【參考文獻】

相關期刊論文 前5條

1 劉菁;;關于中央企業(yè)引入經濟增加值考核經營業(yè)績的思考[J];財會月刊;2011年14期

2 莊俊梅;;控股型企業(yè)集團對子公司采用EVA績效考核探討[J];國際商務財會;2011年08期

3 解希文;;實施EVA,尋求油田可持續(xù)發(fā)展途徑[J];化工管理;2012年01期

4 賴盛中;;基于EVA的公司內部績效考核應用策略探討[J];會計之友;2011年13期

5 楊光浩;丁寧;;基于國資委EVA考核環(huán)境下企業(yè)的價值管理問題探析[J];現(xiàn)代管理科學;2010年08期

，

本文編號：1604436