本文選題：績效評(píng)價(jià)　切入點(diǎn)：房地產(chǎn)企業(yè)　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國市場經(jīng)濟(jì)環(huán)境的不斷發(fā)展,提高企業(yè)競爭力的關(guān)鍵是一個(gè)企業(yè)是否運(yùn)用合理的績效評(píng)價(jià)體系。然而在當(dāng)前日趨激烈的市場競爭中,企業(yè)的績效評(píng)價(jià)方法的缺陷日益突顯。現(xiàn)有績效評(píng)價(jià)考核標(biāo)準(zhǔn)主要以會(huì)計(jì)利潤為主,而且在計(jì)算評(píng)價(jià)指標(biāo)時(shí)常常忽略權(quán)益資本成本對(duì)績效評(píng)價(jià)的影響。同時(shí),僅考慮財(cái)務(wù)報(bào)表中的利潤,卻不考慮如何通過績效評(píng)價(jià)指標(biāo)全面真實(shí)反映企業(yè)創(chuàng)造的價(jià)值,因此也容易造成企業(yè)難以準(zhǔn)確地反映自身真實(shí)的狀況。所以現(xiàn)有企業(yè)績效評(píng)價(jià)體系會(huì)存在因過分追求利潤而盲目擴(kuò)張,卻不考慮因資金占用造成資本利用率下降的問題。經(jīng)濟(jì)增加值的概念是在上世紀(jì)80年代由美國提出的,該理論為企業(yè)績效評(píng)價(jià)提供了另一種選擇。后來,隨著國內(nèi)對(duì)績效考核的逐漸重視,該理論引入國內(nèi)后得到廣泛關(guān)注,國資委在相關(guān)文件中提出將經(jīng)濟(jì)增加值理論引入中央企業(yè)績效考核中,該績效評(píng)價(jià)體系在我國得到了大量的運(yùn)用和關(guān)注,然而也發(fā)現(xiàn)了不少缺陷。本文以房地產(chǎn)上市公司為研究對(duì)象,首先梳理國內(nèi)外關(guān)于EVA績效評(píng)價(jià)的相關(guān)研究,在介紹相關(guān)概念與理論的基礎(chǔ)上,對(duì)華夏幸�；鶚I(yè)股份有限公司績效評(píng)價(jià)體系的現(xiàn)狀與缺陷進(jìn)行分析,指出該體系存在的缺陷;其次,針對(duì)上述分析得出的缺陷,結(jié)合房地產(chǎn)行業(yè)的特點(diǎn),構(gòu)建房地產(chǎn)上市公司EVA績效評(píng)價(jià)體系。然后,選取華夏幸福基業(yè)股份有限公司為對(duì)象,計(jì)算出其2012—2016年績效綜合分值。最后,根據(jù)計(jì)算結(jié)果總結(jié)本文主要結(jié)論,提出相應(yīng)建議并展望未來可能的研究方向和內(nèi)容。
[Abstract]:With the continuous development of the market economy environment in China, the key to improve the competitiveness of enterprises is whether an enterprise applies a reasonable performance evaluation system. However, in the current increasingly fierce market competition, the key to improve the competitiveness of enterprises is whether to use a reasonable performance evaluation system. The shortcomings of the performance evaluation methods of enterprises are increasingly obvious. The existing performance evaluation standards are mainly based on accounting profits, and the impact of the cost of equity capital on performance evaluation is often ignored in the calculation of evaluation indicators. At the same time, the impact of the cost of equity capital on performance evaluation is often ignored. Only consider the profit in the financial statements, but not consider how to reflect the value created by the enterprise through the performance evaluation index. Therefore, it is easy for enterprises to reflect their real situation accurately. Therefore, the existing enterprise performance evaluation system will be blindly expanded because of excessive pursuit of profits. The concept of economic added value was put forward by the United States in -20s. The theory provides another choice for enterprise performance evaluation. With the gradual attention paid to the performance appraisal in China, the theory has been paid more and more attention after it was introduced into the country. The SASAC has proposed to introduce the theory of economic added value into the performance appraisal of the central enterprises in the relevant documents. The performance evaluation system has got a lot of application and attention in our country, but also found a lot of defects. This paper takes the listed real estate companies as the research object, firstly combing the domestic and foreign related research on EVA performance evaluation. Based on the introduction of related concepts and theories, the paper analyzes the present situation and defects of the performance evaluation system of Huaxia Happiness Foundation Co., Ltd., and points out the defects of the system. According to the characteristics of real estate industry, this paper constructs the EVA performance evaluation system of listed real estate companies. Then, selecting Huaxia Happiness Foundation Industry Co., Ltd. as the object, the comprehensive performance score for 2012-2016 is calculated. Finally, According to the calculation results, this paper summarizes the main conclusions, puts forward the corresponding suggestions and looks forward to the possible research direction and content in the future.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.39;F830.42

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本文編號(hào)：1587670