發(fā)布時(shí)間：2019-01-01 12:10

【摘要】：20世紀(jì)90年代以來電子信息產(chǎn)業(yè)獲得爆炸性的發(fā)展，一躍成為最具有戰(zhàn)略意義的產(chǎn)業(yè)，這一產(chǎn)業(yè)的發(fā)展情況直接反映一個(gè)國家的科技競爭力水平。我國的電子信息產(chǎn)業(yè)發(fā)展也非常迅速，已經(jīng)成為我國的支柱性產(chǎn)業(yè)，電子信息企業(yè)要想在全球化市場競爭中保持核心競爭力，就必須建立科學(xué)、合理、全面的績效評(píng)價(jià)體系。在電子信息企業(yè)中，創(chuàng)新能力等非財(cái)務(wù)績效與財(cái)務(wù)績效同樣重要，企業(yè)未來發(fā)展?jié)摿εc價(jià)值創(chuàng)造能力與當(dāng)期盈利水平同樣重要，因此，引入反映非財(cái)務(wù)績效以及價(jià)值創(chuàng)造的評(píng)價(jià)指標(biāo)，，構(gòu)建基于EVA的電子信息企業(yè)績效評(píng)價(jià)體系，對(duì)提升我國電子信息企業(yè)績效管理水平具有重要的現(xiàn)實(shí)意義。 本文首先對(duì)國內(nèi)外學(xué)者有關(guān)績效評(píng)價(jià)和EVA的研究進(jìn)行梳理，并在相關(guān)概念及理論的基礎(chǔ)上，分析了我國電子信息企業(yè)績效評(píng)價(jià)的現(xiàn)狀和問題。其次，分析了EVA的優(yōu)點(diǎn)，對(duì)EVA的可行性進(jìn)行實(shí)證分析，并結(jié)合電子信息企業(yè)的特點(diǎn)，構(gòu)建了基于EVA的電子信息企業(yè)績效評(píng)價(jià)體系。最后，將績效評(píng)價(jià)體系應(yīng)用于中興通訊股份有限公司，通過層次分析法確定指標(biāo)權(quán)重，并根據(jù)2009-2012年四年的有效數(shù)據(jù)對(duì)其績效表現(xiàn)進(jìn)行了分析評(píng)價(jià)。主要研究工作和結(jié)果如下：EVA對(duì)電子信息企業(yè)績效的解釋力優(yōu)于傳統(tǒng)的財(cái)務(wù)指標(biāo)，可以用來評(píng)價(jià)電子信息企業(yè)的績效；建立了以EVA為核心的財(cái)務(wù)績效評(píng)價(jià)體系，并選取了相關(guān)輔助指標(biāo)分別對(duì)企業(yè)的投資回報(bào)、經(jīng)營效率、現(xiàn)金獲取和發(fā)展能力四個(gè)方面進(jìn)行評(píng)價(jià)；建立了非財(cái)務(wù)績效評(píng)價(jià)體系，對(duì)電子信息企業(yè)的人力資本、自主創(chuàng)新以及客戶與市場三個(gè)非財(cái)務(wù)方面進(jìn)行評(píng)價(jià)；將績效評(píng)價(jià)體系應(yīng)用于中興通訊股份有限公司，對(duì)其績效進(jìn)行評(píng)價(jià)并提出了將資源向核心和優(yōu)質(zhì)市場集中、提高與創(chuàng)新相關(guān)的生產(chǎn)制造和價(jià)值創(chuàng)造能力、提高品牌核心競爭力和全面推行EVA管理四條對(duì)策建議。
[Abstract]:Since the 1990s, the electronic information industry has gained explosive development, and has become the most strategic industry. The development of this industry directly reflects the level of scientific and technological competitiveness of a country. The electronic information industry of our country also develops very fast, has already become the pillar industry of our country, the electronic information enterprise wants to maintain the core competition ability in the globalization market competition, must establish the scientific, reasonable, comprehensive performance appraisal system. In electronic information enterprises, the non-financial performance such as innovation ability is as important as financial performance, and the future development potential and value creation ability of enterprises is as important as the current profit level. The introduction of non-financial performance and value creation evaluation indicators to construct the performance evaluation system of electronic information enterprises based on EVA has important practical significance to improve the performance management level of electronic information enterprises in China. In this paper, the domestic and foreign scholars on performance evaluation and EVA research were combed, and on the basis of related concepts and theories, the paper analyzed the current situation and problems of performance evaluation of electronic information enterprises in China. Secondly, the advantages of EVA are analyzed, the feasibility of EVA is empirically analyzed, and the performance evaluation system of electronic information enterprises based on EVA is constructed by combining the characteristics of electronic information enterprises. Finally, the performance evaluation system is applied to ZTE Co., Ltd., the index weight is determined by AHP, and its performance is analyzed and evaluated according to the effective data from 2009-2012. The main research work and results are as follows: EVA can explain the performance of electronic information enterprises better than the traditional financial indicators and can be used to evaluate the performance of electronic information enterprises; The financial performance evaluation system with EVA as the core is established, and the relevant auxiliary indicators are selected to evaluate the investment return, operating efficiency, cash acquisition and development ability of the enterprise respectively. The non-financial performance evaluation system is established to evaluate the human capital, independent innovation and customer and market of electronic information enterprises. This paper applies the performance evaluation system to ZTE Co., Ltd., evaluates its performance and proposes to concentrate its resources to the core and high quality market to improve the ability of production, manufacturing and value creation related to innovation. To improve the core competitiveness of the brand and the overall implementation of EVA management four countermeasures.
【學(xué)位授予單位】：西安科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.72;F426.6

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