本文選題：業(yè)績(jī)?cè)u(píng)價(jià) + EVA��； 參考：《湘潭大學(xué)》2014年碩士論文

【摘要】：一個(gè)科學(xué)合理的業(yè)績(jī)?cè)u(píng)價(jià)體系能夠?qū)ζ髽I(yè)業(yè)績(jī)進(jìn)行有效地考核，使企業(yè)樹立進(jìn)行長(zhǎng)期價(jià)值經(jīng)營(yíng)的理念。企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)體系經(jīng)過幾十年的發(fā)展得到了較大的改進(jìn)，但是，目前仍舊沒有形成一套統(tǒng)一的，能夠科學(xué)有效實(shí)施的業(yè)績(jī)?cè)u(píng)價(jià)體系，因而由此造成的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)結(jié)果失真的問題對(duì)于企業(yè)價(jià)值最大化的實(shí)現(xiàn)以及長(zhǎng)遠(yuǎn)的發(fā)展將產(chǎn)生非常不利的影響。煤炭能源行業(yè)所具有的基礎(chǔ)產(chǎn)業(yè)以及重要能源產(chǎn)業(yè)的地位能夠?qū)Πl(fā)電、冶金、運(yùn)輸?shù)绕渌匾袠I(yè)的生存與發(fā)展產(chǎn)生較大的影響，能夠有力推動(dòng)了國(guó)民經(jīng)濟(jì)的增長(zhǎng)。因此，如何改善煤炭行業(yè)的經(jīng)營(yíng)業(yè)績(jī)，使其在市場(chǎng)中進(jìn)行有效地競(jìng)爭(zhēng)成為我國(guó)急需關(guān)注的重點(diǎn)。要解決這些問題，首要的步驟是構(gòu)建一套適用于煤炭能源行業(yè)的業(yè)績(jī)?cè)u(píng)價(jià)體系。 Z公司作為國(guó)內(nèi)煤炭能源行業(yè)中較為典型的上市公司，具備上述煤炭行業(yè)的各項(xiàng)特點(diǎn)。本文以Z公司為研究對(duì)象，分析其現(xiàn)有業(yè)績(jī)?cè)u(píng)價(jià)的存在的缺陷，提出業(yè)績(jī)?cè)u(píng)價(jià)體系的優(yōu)化方案，即構(gòu)建EVA-BSC綜合業(yè)績(jī)?cè)u(píng)價(jià)體系，并利用層次分析法與比率評(píng)分法對(duì)指標(biāo)進(jìn)行量化。該業(yè)績(jī)?cè)u(píng)價(jià)體系結(jié)合了EVA（經(jīng)濟(jì)增加值）指標(biāo)與平衡計(jì)分卡評(píng)價(jià)體系各自的優(yōu)勢(shì)，并考慮了Z公司自身及其所在煤炭行業(yè)的特點(diǎn)。構(gòu)建的綜合業(yè)績(jī)?cè)u(píng)價(jià)體系以EVA指標(biāo)為評(píng)價(jià)核心，，涵蓋了如下四個(gè)維度：一是財(cái)務(wù)；二是內(nèi)部經(jīng)營(yíng)流程；三是顧客；四是學(xué)習(xí)與成長(zhǎng)，并且具有十四個(gè)評(píng)價(jià)指標(biāo)。 雖然本文是針對(duì)Z公司，構(gòu)建出了EVA-BSC綜合業(yè)績(jī)?cè)u(píng)價(jià)體系，但是由于煤炭能源行業(yè)的其他企業(yè)與Z公司有著眾多的相似之處，因此可以考慮將本文構(gòu)建的評(píng)價(jià)體系做適當(dāng)修改后運(yùn)用到同行業(yè)的其他企業(yè)中，從而擴(kuò)大這套綜合業(yè)績(jī)?cè)u(píng)價(jià)體系的應(yīng)用范圍。
[Abstract]:A scientific and reasonable performance evaluation system can effectively assess the enterprise performance and make the enterprise establish the concept of long-term value management.After decades of development, the enterprise performance evaluation system has been greatly improved, but at present, there is still not a unified performance evaluation system that can be implemented scientifically and effectively.As a result, the distortion of enterprise performance evaluation results will have a very negative impact on the realization of the maximization of enterprise value and the long-term development.The status of basic industry and important energy industry in coal energy industry can have a great impact on the survival and development of other important industries such as power generation metallurgy transportation and so on and can promote the growth of national economy.Therefore, how to improve the operating performance of the coal industry and make it compete effectively in the market has become an urgent concern in our country.To solve these problems, the first step is to build a performance evaluation system suitable for coal energy industry.As a typical listed company in the domestic coal energy industry, Z Company has the characteristics of the coal industry mentioned above.This paper takes Z Company as the research object, analyzes the defects of its current performance evaluation, puts forward the optimization scheme of the performance evaluation system, that is, constructing the comprehensive performance evaluation system of EVA-BSC, and quantifies the index by using the analytic hierarchy process (AHP) and the ratio scoring method.The performance evaluation system combines the advantages of EVA (Economic value added) index and balanced Scorecard evaluation system, and considers the characteristics of Z Company and its coal industry.The comprehensive performance evaluation system is based on the EVA index, covering the following four dimensions: first, finance; second, internal business process; third, customer; fourth, learning and growth, and has 14 evaluation indicators.Although this article is aimed at Z company, has constructed the EVA-BSC comprehensive achievement appraisal system, but because of the coal energy industry other enterprises and Z company has many similarities,Therefore, we can consider to apply the evaluation system to other enterprises in the same industry, so as to expand the scope of application of this comprehensive performance evaluation system.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F272.5;F426.21

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