华能国际基于EVA和BSC业绩评价体系设计

发布时间：2018-04-15 03:35

本文选题：经济增加值 + 平衡计分卡　；参考：《中国海洋大学》2013年硕士论文

【摘要】：企业面临的竞争环境越来越激烈，企业的生存与发展受到严峻的考验，对此，新的富有成效的企业管理就愈发显得重要，业绩评价的作用也日益凸显；但以财务指标为主的传统业绩评价体系无法满足企业管理的需要，这样的问题在我国显得尤为突出。对此，需要抛弃以利润指标为核心的评价体系，采用新的评价工具，建立新的评价体系。我国政府、企业也在这一道路上进行着不懈的努力。2010年1月1日,国资委正式实施《中央企业负责人经营业绩考核暂行办法》,将经济增加值指标列为对中央企业负责人年度经营业绩考核的基本指标之一,指挥着企业的业绩评价，引导着企业向价值管理转型。电力行业是关系国计民生的基础产业，其经营业绩的好坏、效率的高低直接影响着社会的方方面面，其必将成为国资委考核的重点，实施EVA业绩考核也是必然的。华能国际作为传统的火力发电企业不仅面临着非火电企业的竞争，而且面临着煤价和电价两头的挤压，这需要华能国际建立先进的业绩评价体系，快速做出产业升级。本文在这样的大背景下，寻求高效可行的业绩评价体系，选用国外成功企业常用的经济增加值和平衡计分卡，深入分析两者的优点和缺点。分析得出平衡计分卡和经济增加值的优缺点有互补性，两者融合的体系具有各自无法比拟的优势，因此，本文从必要性和可行性分析两种业绩评价体系的融合，并在此基础上，构建了平衡计分卡和经济增加值相结合的业绩评价体系。然后分析华能国际现行指标体系的不足与缺陷，应用新业绩评价体系的可行性与必要性，并根据分析的理念与原则等构建华能国际新的业绩评价体系。针对发电企业业务特点，本文从财务状况、客户、内部流程、学习与成长四个维度构建华能国际的业绩评价体系，将经济增加值作为财务状况维度的核心指标，融入到平衡计分卡中。根据华能国际本身的业务特点，选用其他的财务指标和非财务指标，并赋予合理的权重予以量化，在新业绩评价体系基础上，对华能国际具体实施新体系的步骤做出了初步探讨，可能实现的成果做了初步预期。平衡计分卡和经济增加值两者结合的业绩评价体系对传统的以财务指标为核心的业绩评价体系具有先发优势，能够全面衡量企业的业绩，同时能够弥补EVA和BSC各自的不足。华能国际应用本文构建的新业绩评价体系，能够很好的适应市场的发展，落实企业战略，，提高企业价值，增强其竞争力，满足国家产业发展和股东的要求。
[Abstract]:The competitive environment facing enterprises is becoming more and more fierce, and the survival and development of enterprises are severely tested. Therefore, the new effective enterprise management is becoming more and more important, and the role of performance evaluation is becoming increasingly prominent.However, the traditional performance evaluation system based on financial indicators can not meet the needs of enterprise management, which is particularly prominent in our country.Therefore, it is necessary to abandon the evaluation system with profit index as the core, adopt new evaluation tools and establish a new evaluation system.Our government and enterprises are also making unremitting efforts on this road. On January 1, 2010,The SASAC has formally implemented the interim measures for assessing the Business performance of Central Enterprises' responsible Persons, which lists the economic value added index as one of the basic indicators for assessing the annual operating performance of the heads of central enterprises, and directs the performance evaluation of enterprises.Guide the enterprise to the value management transition.Electric power industry is the basic industry related to the national economy and the people's livelihood. The quality and efficiency of its business performance directly affect all aspects of the society. It will become the focus of SASAC assessment and the implementation of EVA performance appraisal is inevitable.Huaneng International, as a traditional thermal power generation enterprise, not only faces the competition of non-thermal power enterprises, but also faces the squeeze of coal price and electricity price, which requires Huaneng International to establish an advanced performance evaluation system and to quickly upgrade its industry.Under this background, this paper seeks for an efficient and feasible performance evaluation system, selects the common economic added value and balanced scorecard of successful foreign enterprises, and analyzes their advantages and disadvantages in depth.It is concluded that the advantages and disadvantages of balanced scorecard and economic added value are complementary, and the fusion system of the two systems has incomparable advantages. Therefore, this paper analyzes the fusion of the two performance evaluation systems from the necessity and feasibility, and on this basis,A performance evaluation system combining balanced scorecard and economic added value is constructed.Then it analyzes the shortcomings and defects of Huaneng International's current index system, the feasibility and necessity of applying the new performance evaluation system, and constructs the Huaneng International's new performance evaluation system according to the concept and principle of the analysis.According to the business characteristics of power generation enterprises, this paper constructs the performance evaluation system of Huaneng International from the four dimensions of financial situation, customer, internal process, learning and growth, and regards economic added value as the core index of financial status dimension.Blend into the balanced scorecard.According to the business characteristics of Huaneng International, other financial indicators and non-financial indicators are selected, and reasonable weights are given to quantify them, and on the basis of the new performance evaluation system,The steps of implementing the new system in Huaneng International are preliminarily discussed, and the possible achievements are forecasted.The performance evaluation system, which combines balanced scorecard and economic added value, has the preemptive advantage to the traditional performance evaluation system with financial index as the core, and can comprehensively measure the performance of the enterprise, at the same time, it can make up for the deficiency of EVA and BSC.The new performance evaluation system constructed by Huaneng International can adapt to the development of the market, implement the enterprise strategy, improve the value of the enterprise, enhance its competitiveness, and meet the requirements of national industrial development and shareholders.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

【相似文献】