基于EVA的A汽车公司绩效评价研究

发布时间：2018-02-03 11:39

本文关键词： 民营上市公司经济增加值绩效评价企业价值　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：分散型决策机制、绩效评价体系和员工薪酬政策是现代企业控制体系的三个重要组成部分,其中的绩效评价又具有导向、激励和考核的重要意义。无法衡量就无法管理,即表达了绩效评价的关键作用。可是,传统的绩效评价方法对所有者权益的机会成本考虑不足,相对单一的财务资本衡量绩效也比较容易引起经营者行为的片面化、短视化。特别对于在世界经济舞台扮演越来越重要角色的中国市场经济,不是很完善的绩效评价方法,已经成为制约中国企业发展壮大的“紧箍咒”。正因如此,国资委从2010年开始在国企推行经济增加值(EVA)考核,包含东风、一汽、长安等企业在内的中国汽车产业EVA的实施,更加巩固其在国民经济中的支柱地位,并在世界经济市场中具有了一定竞争力。但随着高需求下的产业扩张,行业发展问题也逐步暴露出来,众多民营汽车企业在愈发激烈的行业竞争中正越来越处于劣势地位,究其原因,很大程度上就是由于这些企业在制定发展战略时多以财务指标为核心,战略目标多集中在企业利润的最大化上,不利于企业保持长期可持续发展。EVA绩效评价通过准确衡量经营者对股东价值创造的能力,可以更好地解决上述问题,因此,以A汽车公司为例研究EVA绩效评价体系在该公司的运用,对提高A汽车公司的企业竞争力乃至中国整个汽车行业持续健康发展都具有十分积极的意义。本文结合案例具体分析,论述EVA绩效评价体系在A汽车公司运用的重要作用。本文首先介绍了EVA绩效评价的理论基础及相关概念,阐明了EVA的原理。然后,结合A汽车公司的实际背景,分析A公司绩效评价现状,并指出A汽车公司当前绩效评价指标的问题所在。根据现行绩效评价体系的缺点,寻求提高EVA在汽车制造业绩效评价中应用效果的途径,进而提出A汽车公司基于EVA绩效评价的必要性及可行性。最后,运用EVA绩效评价体系对A汽车公司进行分析,并与传统绩效评价进行对比,指出EVA绩效评价在A汽车公司的适用性。研究结果表明,EVA绩效评价体系更能准确有效地评价A汽车公司的绩效,有助于A汽车公司改善经营状况,实现企业价值最大化,因此EVA给企业绩效带来的影响整体是正面的。以上结论同时适用于未来采用EVA绩效评价体系的汽车企业,EVA有利于企业绩效评价的完善,因而对汽车行业的持续健康发展也提供了一定的理论指导和参考价值。
[Abstract]:Decentralized decision-making mechanism, performance evaluation system and employee compensation policy are three important components of modern enterprise control system, and the performance evaluation is also oriented. The importance of incentive and appraisal. Can not be measured can not be managed, that is to say, the key role of performance evaluation. However, the traditional performance evaluation method of the opportunity cost of owners' equity is not considered enough. Relatively single financial capital performance measurement is also more likely to cause one-sided and short-sighted behavior of operators especially for the Chinese market economy which plays an increasingly important role in the world economic stage. Not very perfect performance evaluation method, has become a constraint on the development and growth of Chinese enterprises "magic spell." because of this, the SASAC began to implement EVA (Economic value added) assessment in state-owned enterprises in 2010. Including Dongfeng, FAW, Changan and other enterprises, including the implementation of China's auto industry EVA, more consolidated its pillar position in the national economy. And in the world economic market has a certain competitiveness, but with the high demand of industrial expansion, industry development problems are gradually exposed. A large number of private automobile enterprises are in a more and more inferior position in the increasingly fierce competition in the industry. To a large extent, the reason is that these enterprises take financial indicators as the core when making development strategy. Most of the strategic objectives are focused on the maximization of corporate profits, which is not conducive to the long-term sustainable development of enterprises. EVA performance evaluation through the accurate measurement of the ability of managers to create shareholder value. Can solve the above problem better, therefore, take A automobile company as an example to study the application of EVA performance evaluation system in this company. It has a very positive significance to improve the competitiveness of A Automobile Company and even the sustainable and healthy development of the whole automobile industry in China. This paper discusses the important role of EVA performance evaluation system in A automobile company. Firstly, this paper introduces the theoretical basis and related concepts of EVA performance evaluation, and clarifies the principle of EVA. Combined with the actual background of A Automobile Company, this paper analyzes the current situation of performance evaluation of A Company, and points out the problems of the current performance evaluation index of A Automobile Company, according to the shortcomings of the current performance evaluation system. This paper seeks to improve the application of EVA in automotive manufacturing performance evaluation, and then puts forward the necessity and feasibility of performance evaluation based on EVA in A Automobile Company. Finally. EVA performance evaluation system is used to analyze A automobile company, and compared with traditional performance evaluation, the applicability of EVA performance evaluation in A automobile company is pointed out. The research results show that. EVA performance evaluation system can evaluate the performance of A automobile company more accurately and effectively, which is helpful to improve the operating condition of A automobile company and realize the maximization of enterprise value. Therefore, the overall impact of EVA on corporate performance is positive. The above conclusions are also applicable to the future use of EVA performance evaluation system of automotive enterprises is conducive to the improvement of corporate performance evaluation. Therefore, it also provides some theoretical guidance and reference value for the sustained and healthy development of automobile industry.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.471

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