【摘要】：我國目前的經(jīng)濟(jì)發(fā)展科學(xué)、穩(wěn)定,不斷朝著快速和可持續(xù)的方向發(fā)展,油氣資源作為一種國家戰(zhàn)略資源成為了現(xiàn)代工業(yè)運行必不可缺的血液。作為我國的支柱行業(yè),油氣行業(yè)的發(fā)展至關(guān)重要,油氣企業(yè)的經(jīng)營業(yè)績和發(fā)展情況備受關(guān)注,油氣企業(yè)在國有企業(yè)中的地位也非常重要�？焖僭鲩L的經(jīng)濟(jì)使得油氣資源的供需矛盾浮上水面。油氣行業(yè)的快速而可持續(xù)的發(fā)展至關(guān)重要。鑒于此,建立科學(xué)合理的績效考核體系對油氣行業(yè)顯得尤為重要。EVA績效評價側(cè)重于價值導(dǎo)向,是一種重要的績效評估方法。近年來,國內(nèi)學(xué)者非常關(guān)注EVA績效評價的有效性的研究,但是由于我國引入EVA績效體系實踐不長,因此對將EVA納入企業(yè)績效評價體系的研究尚不深入。中國有必要建立統(tǒng)一的、標(biāo)準(zhǔn)的績效評估的行業(yè)標(biāo)準(zhǔn)以適應(yīng)競爭激烈的國內(nèi)市場。因此,以EVA為基礎(chǔ)探討油氣企業(yè)的績效評價系統(tǒng)具有重要的研究價值和實踐價值。鑒于此,本研究采用理論與實際相結(jié)合的方法,全面闡述了EVA的理論基礎(chǔ)和計算方法,深入分析了EVA體系和EVA體系績效評價的優(yōu)越性與局限性。對L油氣工程技術(shù)處的基本情況進(jìn)行了整體介紹,之后指出了L油氣工程技術(shù)處應(yīng)用EVA中存在的問題。在此基礎(chǔ)上本研究本著調(diào)整工作的可操作性、調(diào)整事項必須是重要的以及相關(guān)數(shù)據(jù)來源的易獲取性三個調(diào)整原則,以L油氣工程技術(shù)處2011-2014年的年報為基礎(chǔ),對2011-2014年連續(xù)四年的稅后凈營業(yè)利潤和資本投入額進(jìn)行計算,并確定加權(quán)資本成本率,最終計算了L油氣工程技術(shù)處2011-2014年連續(xù)四年的EVA值。最后,從評價指標(biāo)、管理體系、激勵制度和理念體系四個方面提出了L油氣工程技術(shù)處未來完善績效評價的相關(guān)對策,確保EVA績效考核的順利實施。研究結(jié)果有助于L油氣工程技術(shù)處未來在EVA績效考核體系的運用下,逐漸轉(zhuǎn)變自身管理理念,促使企業(yè)各層次的管理者和全體職工能夠樹立“所有者文化”,像企業(yè)所有者一樣思考,不斷提升L油氣工程技術(shù)處的經(jīng)營績效。
[Abstract]:As a national strategic resource, oil and gas resources have become an indispensable blood of modern industrial operation, because of the scientific, stable and continuous development of our country's economy at present, and the rapid and sustainable development of oil and gas resources as a kind of national strategic resources. As a pillar industry of our country, the development of oil and gas industry is very important. The management performance and development situation of oil and gas enterprises are concerned, and the position of oil and gas enterprises in state-owned enterprises is also very important. With the rapid growth of economy, the contradiction between supply and demand of oil and gas resources has surfaced. The rapid and sustainable development of oil and gas industry is very important. In view of this, the establishment of a scientific and reasonable performance appraisal system is particularly important for the oil and gas industry, EVA performance evaluation focused on the value-oriented, is an important performance evaluation method. In recent years, domestic scholars have paid great attention to the effectiveness of EVA performance evaluation, but because the practice of introducing EVA performance system into China is not long, the research on the inclusion of EVA in enterprise performance evaluation system is not deep. It is necessary for China to establish uniform, standard industry standards for performance evaluation to adapt to the highly competitive domestic market. Therefore, it has important research value and practice value to discuss the performance evaluation system of oil and gas enterprises based on EVA. In view of this, this study uses the method of combining theory with practice, comprehensively expounds the theoretical basis and calculation method of EVA, and deeply analyzes the advantages and limitations of EVA system and EVA system performance evaluation. This paper introduces the basic situation of L oil and gas engineering technology department, and then points out the problems existing in the application of EVA in L oil and gas engineering technology department. On this basis, this study is based on the annual report of L Oil and Gas Engineering and Technology Office from 2011 to 2014, which is based on three adjustment principles: the maneuverability of the adjustment work, the adjustment must be important and the availability of relevant data sources. The net operating profit and capital investment after tax for four consecutive years from 2011 to 2014 are calculated, and the weighted capital cost ratio is determined. finally, the Eva value of L Oil and Gas Engineering and Technology Office for four consecutive years from 2011 to 2014 is calculated. Finally, from four aspects of evaluation index, management system, incentive system and concept system, this paper puts forward the relevant countermeasures to improve the performance evaluation of L oil and gas engineering technology department in the future, so as to ensure the smooth implementation of EVA performance appraisal. The research results are helpful for L oil and gas engineering technology department to gradually change its own management concept under the application of EVA performance appraisal system in the future, and promote the managers and all employees at all levels of the enterprise to establish "owner culture". Think like the owner of the business, constantly improve the management performance of the L Oil and Gas Engineering and Technology Department.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F272.92;F426.22

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