【摘要】：隨著經(jīng)濟環(huán)境和理財觀念的不斷改變,財務(wù)管理目標(biāo)從傳統(tǒng)的以利潤最大化、規(guī)模最大化的管理,轉(zhuǎn)變?yōu)橐詢r值為基礎(chǔ)、以價值最大化為目標(biāo)的企業(yè)價值管理。經(jīng)濟增加值是一種全面評價企業(yè)有效使用資本和價值創(chuàng)造能力,體現(xiàn)企業(yè)最終經(jīng)營目標(biāo)的業(yè)績考核工具,也是企業(yè)價值管理的基礎(chǔ)和核心。自2010年1月1日起,國務(wù)院國有資產(chǎn)監(jiān)督管理委員會對中央企業(yè)的業(yè)績考核引入經(jīng)濟增加值指標(biāo),國有資本參股公司參照執(zhí)行。國資委為深化經(jīng)濟增加值考核,優(yōu)化資源配置,提升以經(jīng)濟增加值為核心的價值管理水平,于2014年1月印發(fā)了《關(guān)于以經(jīng)濟增加值為核心加強中央企業(yè)價值管理的指導(dǎo)意見》,使經(jīng)濟增加值在企業(yè)價值管理中的核心地位進一步得以確立。實施經(jīng)濟增加值考核,可以更加真實全面地反映企業(yè)經(jīng)營業(yè)績,促進企業(yè)為完成戰(zhàn)略目標(biāo),實現(xiàn)有效資源配置、資產(chǎn)重組。對于全面提升企業(yè)經(jīng)營管理水平、增強企業(yè)價值創(chuàng)造能力、促進企業(yè)可持續(xù)發(fā)展等具有重要意義。經(jīng)濟增加值考核指標(biāo)的引入,是應(yīng)用的初級階段。國內(nèi)外專家學(xué)者的相關(guān)研究,主要是對經(jīng)濟增加值應(yīng)用的有效性進行研究。如何通過應(yīng)用經(jīng)濟增加值提高企業(yè)價值,及如何有效解決企業(yè)在應(yīng)用過程中所遇到的問題,是目前亟待解決的重要問題。本文從經(jīng)濟增加值應(yīng)用過程中發(fā)現(xiàn)企業(yè)存在的問題入手,通過分析問題的影響因素,提出相應(yīng)解決問題的策略。以實施考核引入經(jīng)濟增加值為理論基礎(chǔ),通過對BZ交運集團公司面臨的問題進行定量、定性研究,提出解決企業(yè)在應(yīng)用過程中所面臨問題的有效途徑。本文主要采用規(guī)范研究方法。以BZ交運集團公司自2010年國資委對其考核引入經(jīng)濟增加值指標(biāo)以來,其經(jīng)濟增加值一直偏低,業(yè)績考核備受影響為起因,以經(jīng)濟增加值的概念、計算方法及影響經(jīng)濟增加值的會計調(diào)整項目為理論基礎(chǔ),通過對BZ交運集團公司基本情況,發(fā)展概況及發(fā)展過程中遇到的問題進行描述,在BZ交運集團公司2010-2014年度會計利潤基礎(chǔ)上,運用比率分析法、趨勢分析法、相互對比法等定量分析方法和管理人員的判斷、專家的意見等定性分析方法對經(jīng)濟增加值有影響的會計調(diào)整項目進行說明,計算出BZ交運集團公司經(jīng)濟增加值。在BZ交運集團公司多元化經(jīng)營情況下,通過重點對集團公司內(nèi)部各行業(yè)盈利能力、成本費用構(gòu)成、資本結(jié)構(gòu)等影響經(jīng)濟增加值的因素進行深入分析,根據(jù)影響因素分析結(jié)果,提出有效提升BZ交運集團公司經(jīng)濟增加值的途徑。為BZ交運集團公司決策者優(yōu)化資源配置、調(diào)整產(chǎn)業(yè)結(jié)構(gòu),有效提升經(jīng)濟增加值,從財務(wù)角度提供可行的建議。
[Abstract]:With the constant change of economic environment and financial management concept, the goal of financial management has changed from traditional management based on profit maximization and scale maximization to enterprise value management based on value and value maximization. Economic value added (EVA) is a kind of performance assessment tool which can comprehensively evaluate the effective use of capital and value creation ability and reflect the ultimate business objectives of an enterprise. It is also the foundation and core of enterprise value management. Since January 1, 2010, the State-owned assets Supervision and Administration Commission of the State Council has introduced the economic added value index to the performance appraisal of the central enterprises, and the state-owned capital shares in the companies have been referred to and implemented. In order to deepen the assessment of economic added value, optimize the allocation of resources, and upgrade the level of value management with economic added value as the core, the SASAC issued the guiding opinion on strengthening the value Management of Central Enterprises with Economic value added as the Core in January 2014. So that the core position of economic value added in enterprise value management can be further established. The implementation of the assessment of economic added value can more truly and comprehensively reflect the business performance of enterprises, promote enterprises to achieve strategic objectives, achieve effective resource allocation, asset restructuring. It is of great significance to improve the level of enterprise management, enhance the ability of creating enterprise value, and promote the sustainable development of enterprises. The introduction of economic added-value assessment index is the primary stage of application. Domestic and foreign experts and scholars of the relevant research, mainly on the effectiveness of the application of economic added value. How to improve the enterprise value by applying economic added value and how to effectively solve the problems encountered in the process of application are important problems to be solved. This paper starts with the problems found in the application of economic added value, and puts forward the corresponding strategies to solve the problems by analyzing the influencing factors of the problems. Based on the theory of introducing economic added value into the evaluation, this paper puts forward an effective way to solve the problems in the application process of BZ through the quantitative and qualitative research on the problems faced by the company. This paper mainly adopts the normative research method. Since the SASAC introduced the economic added value index to its assessment in 2010, the economic added value has been on the low side, and the performance appraisal has been affected greatly, and the concept of economic added value has been taken as the reason. Based on the calculation method and the accounting adjustment items which affect the economic added value, the paper describes the basic situation, development situation and problems encountered in the development of BZ Transportation Group Company. On the basis of accounting profit of BZ Transportation Group Company 2010-2014, quantitative analysis methods such as ratio analysis method, trend analysis method, mutual contrast method and managers' judgment are used. The qualitative analysis method, such as expert's opinion, explains the accounting adjustment items which have influence on the economic added value, and calculates the economic added value of BZ shipping group company. In the case of diversified operation of BZ Transportation Group Company, the factors affecting economic added value, such as profitability, cost and expense composition, capital structure and so on, are analyzed deeply, and the results are analyzed according to the influencing factors, such as profitability, cost and expense composition, capital structure and so on. Put forward the effective way to enhance the economic added value of BZ Transportation Group Company. It can optimize the allocation of resources, adjust the industrial structure, effectively enhance the added value of economy, and provide feasible suggestions from the financial point of view for the decision-makers of BZ Transportation Group.
【學(xué)位授予單位】：山東理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F572.6;F570.5

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