EVA综合平衡计分卡在国有钢铁企业业绩评价中的应用研究

发布时间：2018-04-19 07:42

本文选题：业绩评价 + 经济增加值（EVA）　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：传统的国有钢铁企业业绩评价一直存在着重短期效益、轻长期业绩，重财务指标、轻价值创造，重经济效益、轻环境效益等问题，已不能适应新经济条件下企业发展的需要，应该适时引入更加科学的业绩评价办法。2010年1月1日，国资委颁布的《中央企业负责人业绩考核暂行办法》正式实施，以经济增加值（EVA）为核心的价值导向考核在中央企业中得以全面推行，推动中央企业提高价值创造能力和科学发展水平。由于中央企业是国有企业的重要代表和主力军，中央企业的很多工作方法都可以在国有企业范围内予以推广。因此将在中央企业取得积极效果的EVA考核办法推广至国有钢铁企业具有一定的可行性。然而，现行的EVA考核办法虽然较传统方法有了较大改善，但也存在过度偏向财务导向、指标与战略目标脱节等诸多局限，借鉴的同时仍需予以完善。平衡计分卡（BSC）不仅关注财务业绩，而且清晰地展示了顾客资本、内部流程等非财务因素，有效弥补了EVA考核仅局限于财务领域的缺陷。当然，企业处在国家和社会的这个大系统中，要真正发挥BSC的平衡魅力，结合国有钢铁企业的特点量身定做平衡计分卡理论框架是十分必要的。兼于钢铁业高污染高能耗的特性，本文考虑将EVA与BSC相结合，，从国有钢铁企业业绩评价的实际需求出发，探索以EVA为核心，以BSC财务、客户、内部流程、学习与成长、资源与环境五个维度为载体的国有钢铁企业EVA综合平衡计分卡业绩评价体系，既利用EVA关键价值驱动要素的分解，将财务指标与非财务指标融合，实现以价值增值为导向的业绩评价，又运用平衡计分卡将企业战略分解为具体的、可量化的指标，把注意力集中到战略目标上来，构建一条贯穿国有钢铁企业经营流程的业绩评价价值链，实现企业整体价值的增长。
[Abstract]:The traditional performance evaluation of state-owned iron and steel enterprises has always been existing problems such as attaching importance to short-term benefit, neglecting long-term performance, attaching importance to financial indicators, neglecting value creation, attaching importance to economic benefits, and neglecting environmental benefits, etc., which can no longer meet the needs of the development of enterprises under the new economic conditions.On January 1, 2010, the SASAC promulgated the "interim measures for evaluating the performance of Central Enterprise leaders", which was formally implemented.Value-oriented assessment with EVA (Economic value added) as the core can be carried out in the central enterprises in an all-round way to promote the central enterprises to improve their ability to create value and the level of scientific development.As the central enterprise is the important representative and the main force of the state-owned enterprise, many working methods of the central enterprise can be popularized in the scope of the state-owned enterprise.Therefore, it is feasible to extend the EVA assessment method, which has achieved positive results in central enterprises, to state-owned iron and steel enterprises.However, although the current EVA assessment method has been greatly improved compared with the traditional method, there are many limitations such as excessive bias to financial guidance, disconnection between indicators and strategic objectives, and so on, which still need to be perfected.The balanced Scorecard not only pays attention to the financial performance, but also clearly shows the non-financial factors such as customer capital, internal process, etc., which effectively makes up for the limitation of EVA examination in the financial field.Of course, if the enterprise is in the big system of the country and the society, it is very necessary to make the theoretical frame of the balanced scorecard according to the characteristics of the state-owned iron and steel enterprises in order to give full play to the balance charm of BSC.Considering the characteristics of high pollution and high energy consumption in steel industry, this paper considers the combination of EVA and BSC, starting from the actual demand of performance evaluation of state-owned iron and steel enterprises, exploring BSC as the core, BSC finance, customer, internal process, learning and growth.The EVA comprehensive balanced scorecard performance evaluation system of state-owned iron and steel enterprises based on five dimensions of resources and environment not only uses the decomposition of key value driving factors of EVA, but also combines financial indicators with non-financial indicators.To achieve value-adding oriented performance evaluation, and use the balanced scorecard to break down the enterprise strategy into specific, quantifiable indicators, focusing on strategic objectives,Build a performance evaluation value chain running through the operation process of state-owned iron and steel enterprises to achieve the growth of the overall value of the enterprise.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F426.31

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