本文選題：EVA指標(biāo)體系 + 國有礦山企業(yè)　； 參考：《青島理工大學(xué)》2014年碩士論文

【摘要】：2010年起,國務(wù)院國資委為了控制中央企業(yè)盲目增資擴(kuò)張,惡意收購,全面將EVA作為核心指標(biāo)納入到中央企業(yè)負(fù)責(zé)人經(jīng)營業(yè)績考核體系中。隨著國內(nèi)外EVA理論研究和實(shí)踐深入,越來越多的企業(yè)開始應(yīng)用EVA指標(biāo)體系,尤其是在近幾年,國資委作為監(jiān)管者大力推行EVA考核,導(dǎo)致EVA更快的實(shí)質(zhì)性地納入企業(yè)經(jīng)營業(yè)績考核體系。 EVA的核心思想就是企業(yè)的所有資本都是有成本的,無論是投資者投入的資本,還是債權(quán)人投入的資本。企業(yè)創(chuàng)造的收益要大于股權(quán)和債權(quán)資本的成本。國內(nèi)外對EVA的理論和實(shí)證研究也主要集中在EVA與業(yè)績評價、企業(yè)價值、薪酬激勵等的關(guān)系方面。EVA起源于對剩余收益的研究,有經(jīng)濟(jì)學(xué)背景,實(shí)踐于經(jīng)營者業(yè)績激勵領(lǐng)域,也有管理學(xué)背景。EVA被作為一種管理業(yè)績的財(cái)務(wù)評價方法,并被作為一個單獨(dú)的業(yè)績評價指標(biāo),已經(jīng)被國外不同行業(yè)的公司應(yīng)用多年。 本文從某礦業(yè)集團(tuán)企業(yè)EVA的實(shí)際應(yīng)用出發(fā),介紹企業(yè)實(shí)施EVA后效果,分析EVA指標(biāo)體系本身的缺陷,以及在實(shí)行過程中暴露出的問題,闡述了改進(jìn)的建議。
[Abstract]:Since 2010, in order to control the blind expansion and hostile takeover of central enterprises, SASAC has integrated EVA as the core index into the performance appraisal system of central enterprises' responsible persons.With the deep research and practice of EVA theory at home and abroad, more and more enterprises begin to apply EVA index system, especially in recent years, SASAC, as a regulator, vigorously implements EVA examination.Lead to EVA more quickly and substantively into the business performance appraisal system.The core idea of EVA is that all the capital of an enterprise is cost, whether it is the capital invested by investors or the capital invested by creditors.The income generated by the enterprise is greater than the cost of equity and creditor's capital.The theoretical and empirical studies on EVA at home and abroad also mainly focus on the relationship between EVA and performance evaluation, enterprise value, compensation incentive, etc. Eva originates from the study of residual income, has an economic background, and is practiced in the field of executive performance incentive.There is also a background in management. Eva has been used as a financial evaluation method of management performance and as a single performance evaluation index. It has been used by foreign companies in different industries for many years.Starting from the practical application of EVA in a mining group enterprise, this paper introduces the effect of implementing EVA in enterprises, analyzes the defects of EVA index system itself, and the problems exposed in the process of implementation, and expounds the suggestions for improvement.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.1

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