【摘要】：平衡計(jì)分卡（BSC）作為一種業(yè)績評價(jià)體系從財(cái)務(wù)和非財(cái)務(wù)兩個(gè)方面對企業(yè)的經(jīng)營業(yè)績進(jìn)行評價(jià)，是我國主要的業(yè)績評價(jià)模式之一。經(jīng)濟(jì)增加值（EVA）作為一種新的業(yè)績評價(jià)指標(biāo)體系能直接體現(xiàn)企業(yè)的戰(zhàn)略經(jīng)營目標(biāo)，更準(zhǔn)確的衡量企業(yè)價(jià)值的增長以及股東價(jià)值的創(chuàng)造。在我國，企業(yè)普遍采用以財(cái)務(wù)指標(biāo)作為業(yè)績評價(jià)的衡量標(biāo)準(zhǔn)，這種業(yè)績評價(jià)方法相對落后，雖然平衡計(jì)分卡（BSC）也從非財(cái)務(wù)方面對企業(yè)經(jīng)營業(yè)績進(jìn)行評價(jià)，但是該評價(jià)體系不能從企業(yè)的戰(zhàn)略高度對經(jīng)營業(yè)績進(jìn)行評價(jià)，無法體現(xiàn)企業(yè)的戰(zhàn)略經(jīng)營目標(biāo)。以財(cái)務(wù)指標(biāo)為主傳統(tǒng)的業(yè)績評價(jià)方法忽視了將企業(yè)利潤增長的驅(qū)動因素與業(yè)績評價(jià)相結(jié)合，不利于企業(yè)經(jīng)營的可持續(xù)發(fā)展，，不利于適應(yīng)日益激烈的競爭需要，所以我國企業(yè)的業(yè)績評價(jià)體系需要進(jìn)一步的改進(jìn)。 本文首先介紹了現(xiàn)行的兩個(gè)業(yè)績評價(jià)指標(biāo)體系：平衡計(jì)分卡（BSC）和經(jīng)濟(jì)增加值（EVA），通過對這兩大業(yè)績評價(jià)指標(biāo)體系基礎(chǔ)理論的介紹、優(yōu)缺點(diǎn)的分析，發(fā)現(xiàn)這兩大業(yè)績評價(jià)指標(biāo)有一個(gè)共同的目標(biāo)——實(shí)現(xiàn)企業(yè)價(jià)值最大化。此后通過對我國業(yè)績評價(jià)體系缺陷的分析，結(jié)合平衡計(jì)分卡（BSC）和經(jīng)濟(jì)增加值（EVA）這兩大業(yè)績評價(jià)體系的特點(diǎn)，產(chǎn)生了一種借鑒國外優(yōu)秀業(yè)績評價(jià)體系的思路，即將這兩大業(yè)績評價(jià)體系相融合，同時(shí)根據(jù)我國企業(yè)的實(shí)際提出了構(gòu)建新的業(yè)績評價(jià)體系的理念、原則、影響因素、構(gòu)建步驟和基本內(nèi)容。然后，從業(yè)績評價(jià)指標(biāo)體系構(gòu)建的思路開始，對指標(biāo)體系中的財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)進(jìn)行選取和分解，通過對指標(biāo)體系中實(shí)現(xiàn)價(jià)值最大化的驅(qū)動因素進(jìn)行分析，對業(yè)績評價(jià)指標(biāo)體系進(jìn)行了構(gòu)建，繼而又對該指標(biāo)體系進(jìn)行了實(shí)際應(yīng)用，并對其在實(shí)際中的實(shí)施提出了相應(yīng)的建議。本文旨在結(jié)合我國的實(shí)際情況，建立一種新型的以EVA為核心，以BSC為框架的綜合業(yè)績評價(jià)體系，進(jìn)而全面客觀的評價(jià)企業(yè)的經(jīng)營業(yè)績，實(shí)現(xiàn)企業(yè)的價(jià)值最大化，推動企業(yè)可持續(xù)發(fā)展。
[Abstract]:As a performance evaluation system, balanced Scorecard (BSC) is one of the main performance evaluation models in China. As a new performance evaluation index system, (EVA) can directly reflect the strategic management objectives of enterprises, more accurately measure the growth of enterprise value and the creation of shareholder value. In our country, enterprises generally adopt financial indicators as the measure of performance evaluation. This performance evaluation method is relatively backward, although the balanced Scorecard (BSC) also evaluates the business performance from non-financial aspects. However, the evaluation system can not evaluate the business performance from the strategic perspective of the enterprise, and can not reflect the strategic business objectives of the enterprise. The traditional performance evaluation method based on financial indicators neglects to combine the driving factors of enterprise profit growth with performance evaluation, which is not conducive to the sustainable development of enterprise management and to adapt to the increasingly fierce competition. Therefore, the performance evaluation system of Chinese enterprises needs further improvement. This paper first introduces two current performance evaluation index systems: balanced Scorecard (BSC) and Economic value added (EVA),). Through the introduction of the basic theory of these two performance evaluation index systems, the advantages and disadvantages are analyzed. Found that these two performance evaluation indicators have a common goal-to maximize the value of enterprises. After that, by analyzing the defects of the performance evaluation system of our country, combining the characteristics of the balanced Scorecard (BSC) and the Economic value added (EVA), a way of learning from the foreign excellent performance evaluation system has emerged. This paper combines these two performance evaluation systems, and puts forward the idea, principle, influencing factors, construction steps and basic contents of the new performance evaluation system according to the actual situation of our country's enterprises. Then, starting with the idea of constructing the index system of performance evaluation, this paper selects and decomposes the financial index and non-financial index in the index system, and analyzes the driving factors of maximizing the value in the index system. The performance evaluation index system is constructed, and then the practical application of the index system is carried out, and the corresponding suggestions are put forward for its implementation in practice. The purpose of this paper is to establish a new comprehensive performance evaluation system with EVA as the core and BSC as the frame in order to comprehensively and objectively evaluate the business performance of the enterprise and realize the maximum value of the enterprise. Promote the sustainable development of enterprises.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.2

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 樊瑞;;煤炭企業(yè)EVA綜合平衡計(jì)分卡業(yè)績評價(jià)體系的構(gòu)建[J];神華科技;2017年02期

相關(guān)碩士學(xué)位論文 前6條

1 李文秀;SN集團(tuán)績效評價(jià)體系的構(gòu)建與實(shí)施[D];沈陽大學(xué);2018年

2 胡莉莎;EVA-BSC業(yè)績評價(jià)體系在NM公司的應(yīng)用研究[D];青島理工大學(xué);2018年

3 許倩;基于EVA-BSC融合的曙光汽車集團(tuán)企業(yè)業(yè)績評價(jià)研究[D];沈陽工業(yè)大學(xué);2017年

4 樊瑞;EVA綜合平衡計(jì)分卡在煤炭企業(yè)業(yè)績評價(jià)中的應(yīng)用研究[D];內(nèi)蒙古財(cái)經(jīng)大學(xué);2016年

5 王瑞婷;EVA-BSC在煤炭企業(yè)中的業(yè)績評價(jià)研究[D];河北工程大學(xué);2015年

6 杜樂;EVA與BSC融合下第三方物流企業(yè)業(yè)績評價(jià)體系研究[D];湖南工業(yè)大學(xué);2014年

本文編號：2283881