本文選題：平衡計(jì)分卡 + 經(jīng)濟(jì)增加值��； 參考：《中國(guó)海洋大學(xué)》2014年碩士論文

【摘要】：在我國(guó)現(xiàn)今市場(chǎng)環(huán)境下，隨著市場(chǎng)經(jīng)濟(jì)體制以及現(xiàn)代化企業(yè)的逐步建立，所有權(quán)與經(jīng)營(yíng)權(quán)的高度分離，人們對(duì)現(xiàn)存企業(yè)管理制度尤其是業(yè)績(jī)?cè)u(píng)價(jià)方法提出了相當(dāng)?shù)馁|(zhì)疑。隨著我國(guó)企業(yè)以及學(xué)者的不斷探討和向國(guó)外先進(jìn)理論的學(xué)習(xí)，，傳統(tǒng)的業(yè)績(jī)?cè)u(píng)價(jià)方法的弊端逐漸顯露，企業(yè)的領(lǐng)導(dǎo)者開始逐漸向目前較為先進(jìn)的EVA業(yè)績(jī)?cè)u(píng)價(jià)體系以及BSC業(yè)績(jī)?cè)u(píng)價(jià)體系靠攏，希望通過(guò)更為完善的業(yè)績(jī)?cè)u(píng)價(jià)方法來(lái)提升企業(yè)整體管理水平和業(yè)績(jī)。 EVA業(yè)績(jī)?cè)u(píng)價(jià)體系和BSC業(yè)績(jī)?cè)u(píng)價(jià)體系相對(duì)于傳統(tǒng)業(yè)績(jī)?cè)u(píng)價(jià)方法的優(yōu)越性是顯而易見的，但事實(shí)上兩者仍有一定的缺點(diǎn)并存在改進(jìn)的余地。本文從理論層面詳細(xì)分析了兩者的優(yōu)缺點(diǎn)，找出了兩者的優(yōu)劣互補(bǔ)性以及融合的可能，并據(jù)以構(gòu)建出了EVA-BSC綜合業(yè)績(jī)?cè)u(píng)價(jià)體系的模型，并從實(shí)踐角度以NC公司為例，為EVA-BSC綜合業(yè)績(jī)?cè)u(píng)價(jià)體系的具體設(shè)計(jì)過(guò)程、實(shí)施過(guò)程提供了一個(gè)參照方案，旨在在現(xiàn)有理論水平上，為企業(yè)尋找一套更為完善合理的業(yè)績(jī)?cè)u(píng)價(jià)方法。 文章共有六個(gè)部分，第一部分介紹了論文研究的背景、思路以及方法，并簡(jiǎn)要介紹了國(guó)內(nèi)外相關(guān)研究文獻(xiàn)；第二部分從理論出發(fā)，探討了EVA、BSC融合的可能并初步提出了兩者綜合的業(yè)績(jī)?cè)u(píng)價(jià)體系的構(gòu)建思路；第三部分則開始以NC公司為例，分析其現(xiàn)行業(yè)績(jī)?cè)u(píng)價(jià)方法，找出不足，并論述了該公司引進(jìn)EVA-BSC業(yè)績(jī)?cè)u(píng)價(jià)體系的可行性；第四部分給出了NC公司EVA-BSC綜合業(yè)績(jī)?cè)u(píng)價(jià)體系的設(shè)計(jì)過(guò)程并在第五部分給出了NC公司在實(shí)施該業(yè)績(jī)?cè)u(píng)價(jià)方法時(shí)應(yīng)該注意的問題；第六部分對(duì)全文做出了總結(jié)和展望。
[Abstract]:In the present market environment of our country, with the gradual establishment of market economy system and modern enterprises, and the separation of ownership and management power, people question the existing enterprise management system, especially the method of performance evaluation.With the continuous exploration of Chinese enterprises and scholars and the study of advanced theories abroad, the disadvantages of traditional performance evaluation methods have been gradually revealed.The leaders of the enterprise begin to draw closer to the more advanced EVA performance evaluation system and the BSC performance evaluation system gradually, hoping to improve the overall management level and performance of the enterprise through more perfect performance evaluation method.The advantages of EVA performance evaluation system and BSC performance evaluation system over traditional performance evaluation methods are obvious, but in fact they still have some shortcomings and there is room for improvement.In this paper, the advantages and disadvantages of the two are analyzed in detail from the theoretical level, and the advantages and disadvantages of the two are found out, and the possibility of their fusion is found. The model of the comprehensive performance evaluation system of EVA-BSC is constructed based on the model, and the example of NC Corporation is given from the point of view of practice.This paper provides a reference scheme for the concrete design process and implementation process of EVA-BSC comprehensive performance evaluation system, aiming at finding a set of more perfect and reasonable performance evaluation methods for enterprises on the existing theoretical level.The first part introduces the background, ideas and methods of the research, and briefly introduces the relevant research literature at home and abroad.This paper probes into the possibility of the integration of EVANBSC and puts forward the idea of constructing a comprehensive performance evaluation system between the two systems. The third part begins to analyze the current performance evaluation methods of NC Corporation and find out the shortcomings.It also discusses the feasibility of introducing the EVA-BSC performance evaluation system into the company, the fourth part gives the design process of the NC company's EVA-BSC comprehensive performance evaluation system, and in the fifth part, the problems that the NC company should pay attention to in the implementation of the performance evaluation method are given.The sixth part makes the summary and the prospect to the full text.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.471

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