中原油田分公司EVA绩效考核体系研究

发布时间：2018-03-13 02:32

本文选题：中原油田分公司　切入点：采油厂　出处：《西南石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：EVA作为一种有效的管理工具,能够引导企业向着价值最大化目标发展。国资委要求中央企业要引进EVA绩效考核体系,提升企业价值。特别是党的十八届三中全会明确提出要让市场在资源配置中起决定性作用,更加凸显了中央企业实施EVA绩效考核的紧迫性。中国石化作为世界级能源公司,需持续提升企业价值和为股东持续创造财富,2010年以来,中国石化逐渐探索创建以EVA为核心的绩效考核体系并逐年加大EVA在绩效指标体系中的比重,最终促使所属各油田分公司管理理念从利润导向转为了价值导向,并要求各油田分公司要将EVA考核落实到采油厂这一责任主体,要在探索的基础上利用2-3年时间全面推行EVA绩效考核,实现至上而下的全面价值管理目标。本文正是基于这一背景和目的,采用定性分析与定量分析相结合、规范研究和案例分析相结合、理论与实际相结合等多种方法,全面阐述EVA与EVA绩效考核理论,深入分析中原油田分公司绩效考核现状,指出实施EVA绩效考核的必然性,探索构建中原油田分公司EVA绩效考核框架,结合中原油田实际提出适合中原油田特点的EVA及EVA目标值的计算方法,为保证EVA绩效考核顺利实施并达到预期效果,提出了较为详细的EVA绩效考核的配套措施。通过研究实施EVA绩效考核,最终建立起一套指标设置较为合理、测算相对科学、权责进一步清晰、可操作性较强的EVA绩效考核体系,并期望在这套绩效考核体系的运用下,实现企业管理观念的最终转变,促使企业管理者和全体员工能够站在股东的角度,像企业所有者一样思考,持续提升企业价值创造能力和价值管理水平。
[Abstract]:EVA as an effective management tool to guide enterprises to maximize the value of the development. The requirements of the SASAC central enterprises to the introduction of EVA performance evaluation system, enhance corporate value. Especially in the third Plenary Session of the 18th CPC Central Committee the party clearly proposed to let the market in the allocation of resources to play a decisive role, highlight the urgency of the implementation of EVA performance assessment center the Sinopec as a world-class energy company, to continue to enhance corporate value and create wealth for shareholders continued since 2010, the Sinopec gradually explore created using EVA as the core of the performance appraisal system and gradually increase the proportion of EVA in the performance of the index system, ultimately belongs to the oilfield company management concept from profit oriented to the value orientation, and require the Oilfield Company to implement the EVA assessment to the responsibility of the main production plant, to explore on the basis of the use of 2 -3 years to the full implementation of EVA performance evaluation, comprehensive value management goals down. This article is based on this background and purpose, by combining qualitative analysis and quantitative analysis, normative analysis and case analysis, combining theory with practice and other methods, a comprehensive exposition of the EVA and EVA performance appraisal theory. In-depth analysis of current performance assessment system of Zhongyuan Oilfield, points out the necessity of the implementation of EVA performance evaluation, explore the construction of Zhongyuan Oilfield Company EVA performance evaluation framework, combined with the proposed calculation method of Zhongyuan oil field EVA and EVA target for the value of the actual characteristics of Zhongyuan Oilfield, in order to ensure the smooth implementation of EVA performance evaluation and achieve the expected results, put forward the matching detailed measures of EVA performance assessment. The implementation of EVA performance appraisal through research, to establish a set of index setting is more reasonable and scientific to estimate the relative responsibilities, into a Step clear, strong operability of the EVA performance evaluation system, and hopes to use this set of performance appraisal system, finally realize the transformation of enterprise management concept, make enterprise managers and staff to stand in the perspective of shareholders, think like owners, continuously improve the enterprise ability of value creation and value management.

【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.22

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