基于EVA的S钢铁公司业绩评价体系应用研究

发布时间：2018-03-14 07:26

本文选题：经济增加值　切入点：业绩评价体系　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：钢铁行业是国民经济发展中不可或缺的行业,属于国有企业中的龙头企业,是我国经济发展的命脉之一,钢铁行业的改革创新牵动着整个社会的心。社会在进步,时代在发展,企业需要更新换代以适应不断发展的经济。新的市场环境要求企业更新自己的管理理念,企业的业绩评价更新被提上日程。以往都是通过传统的会计指标评价企业业绩,但传统的会计指标有很多漏洞,虚报利润、数据造假等现象屡见不鲜,企业经营者利用会计指标漏洞为自身牟取利益,这种行为严重制约了企业的发展。为了解决传统会计指标的漏洞,可以通过EVA理论,让企业所有者和经营者处于同一个利益层面,做到管理层和所有层利益一致,从而避免企业所有者和经营者的利益矛盾。二十一世纪初,国资委出台《中央企业负责人经营业绩考核暂行办法》,以央企为试点应用EVA理论进行业绩评价,表明EVA代替传统会计指标已经开始了实际应用。但是当前EVA理论的评价指标和会计调整项目,并不能满足各行各业的企业业绩评价需要,因此不同行业的发展特点,不同市场的竞争环境,不同企业的发展项目,都要求对EVA理论进行调整和改革,以规范、完整、统一的EVA理论进行同行业的业绩评价。目前我国钢铁企业可以参考EVA,以EVA理论为基础,以综合财务和非财务指标为参考标准,结合实际案例建立新的业绩评价系统,同时要根据评价体系不断进行企业管理模式更新,提高钢铁企业的市场竞争力,在新时期的市场竞争中立于不败之地。文章站在创新的角度上,运用文献研究法、定性研究与定量研究相结合法、层次分析法、案例分析的方法。对EVA的基本理论进行了探讨,介绍了 EVA的研究背景、定义、EVA的计算与会计调整事项以及优缺点,为下文奠定理论基础。通过介绍钢铁企业的现状以及现有业绩评价的局限性说明构建钢铁企业基于EVA业绩评价体系的必要性。4再根据钢铁企业的实际情况选定相关指标,并构建层次结构模型。将构建的基于EVA的业绩评价综合体系应用于S钢铁公司,分别从EVA、效益类、内部运营评价类、学习与成长类、社会责任类对其业绩进行评价,获得S钢铁公司的综合业绩评分。最后根据S钢铁公司的实际情况提出了相应的优化方式,对S钢铁公司有效实施EVA综合指标体系提出合理化的建议。
[Abstract]:The iron and steel industry is an indispensable industry in the development of the national economy, a leading enterprise in the state-owned enterprises and one of the lifeblood of the economic development of our country. The reform and innovation of the iron and steel industry affect the heart of the whole society. The society is progressing and the times are developing. The new market environment requires enterprises to renew their management concepts, and the performance evaluation and updating of enterprises are put on the agenda. In the past, the traditional accounting indicators were used to evaluate the performance of enterprises. However, there are many loopholes in traditional accounting indicators, such as false reporting of profits, falsification of data, and so on. Business operators make use of the loopholes of accounting indicators to gain benefits for themselves. This behavior seriously restricts the development of enterprises. In order to solve the loopholes of traditional accounting indicators, we can use EVA theory to make the owners and managers of enterprises in the same level of interests, so that the interests of management and all levels of interests are the same. At the beginning of 21th century, SASAC issued the interim measures for assessing the Business performance of Central Enterprises' responsible Persons, taking the central enterprises as a pilot to apply the EVA theory to evaluate their performance. It shows that EVA has already begun to be applied in practice instead of traditional accounting index. However, the evaluation index and accounting adjustment project of EVA theory can not meet the needs of enterprise performance evaluation in various industries, so the development characteristics of different industries can not be satisfied. The competitive environment of different markets and the development projects of different enterprises require the adjustment and reform of the EVA theory in order to standardize and complete, The unified EVA theory is used to evaluate the performance of the same industry. At present, China's iron and steel enterprises can refer to the EVA theory, take the comprehensive financial and non-financial indicators as the reference standard, and combine with practical cases to establish a new performance evaluation system. At the same time, according to the evaluation system, we should constantly renew the enterprise management model, improve the market competitiveness of iron and steel enterprises, and remain invincible in the market competition in the new era. This paper discusses the basic theory of EVA, introduces the research background of EVA, defines the calculation and accounting adjustment of EVA, and introduces the advantages and disadvantages of EVA, including the combination of qualitative and quantitative research, the analytic hierarchy process and the method of case analysis. By introducing the present situation of iron and steel enterprises and the limitations of the existing performance evaluation, the necessity of constructing the performance evaluation system based on EVA in iron and steel enterprises is explained. Finally, according to the actual situation of iron and steel enterprises, the relevant indicators are selected. The performance evaluation system based on EVA is applied to S Iron and Steel Company, and its performance is evaluated from EVA, benefit class, internal operation evaluation class, learning and growth class, social responsibility class, etc. Finally, according to the actual situation of S Iron and Steel Company, the corresponding optimization methods are put forward, and the rational suggestions for the effective implementation of EVA comprehensive index system in S Steel Company are put forward.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.31

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