EVA综合计分卡业绩评价体系研究

发布时间：2018-10-20 17:30

【摘要】：平衡计分卡（BSC）作为一种业绩评价体系从财务和非财务两个方面对企业的经营业绩进行评价，是我国主要的业绩评价模式之一。经济增加值（EVA）作为一种新的业绩评价指标体系能直接体现企业的战略经营目标，更准确的衡量企业价值的增长以及股东价值的创造。在我国，企业普遍采用以财务指标作为业绩评价的衡量标准，这种业绩评价方法相对落后，虽然平衡计分卡（BSC）也从非财务方面对企业经营业绩进行评价，但是该评价体系不能从企业的战略高度对经营业绩进行评价，无法体现企业的战略经营目标。以财务指标为主传统的业绩评价方法忽视了将企业利润增长的驱动因素与业绩评价相结合，不利于企业经营的可持续发展，，不利于适应日益激烈的竞争需要，所以我国企业的业绩评价体系需要进一步的改进。本文首先介绍了现行的两个业绩评价指标体系：平衡计分卡（BSC）和经济增加值（EVA），通过对这两大业绩评价指标体系基础理论的介绍、优缺点的分析，发现这两大业绩评价指标有一个共同的目标——实现企业价值最大化。此后通过对我国业绩评价体系缺陷的分析，结合平衡计分卡（BSC）和经济增加值（EVA）这两大业绩评价体系的特点，产生了一种借鉴国外优秀业绩评价体系的思路，即将这两大业绩评价体系相融合，同时根据我国企业的实际提出了构建新的业绩评价体系的理念、原则、影响因素、构建步骤和基本内容。然后，从业绩评价指标体系构建的思路开始，对指标体系中的财务指标和非财务指标进行选取和分解，通过对指标体系中实现价值最大化的驱动因素进行分析，对业绩评价指标体系进行了构建，继而又对该指标体系进行了实际应用，并对其在实际中的实施提出了相应的建议。本文旨在结合我国的实际情况，建立一种新型的以EVA为核心，以BSC为框架的综合业绩评价体系，进而全面客观的评价企业的经营业绩，实现企业的价值最大化，推动企业可持续发展。
[Abstract]:As a performance evaluation system, balanced Scorecard (BSC) is one of the main performance evaluation models in China. As a new performance evaluation index system, (EVA) can directly reflect the strategic management objectives of enterprises, more accurately measure the growth of enterprise value and the creation of shareholder value. In our country, enterprises generally adopt financial indicators as the measure of performance evaluation. This performance evaluation method is relatively backward, although the balanced Scorecard (BSC) also evaluates the business performance from non-financial aspects. However, the evaluation system can not evaluate the business performance from the strategic perspective of the enterprise, and can not reflect the strategic business objectives of the enterprise. The traditional performance evaluation method based on financial indicators neglects to combine the driving factors of enterprise profit growth with performance evaluation, which is not conducive to the sustainable development of enterprise management and to adapt to the increasingly fierce competition. Therefore, the performance evaluation system of Chinese enterprises needs further improvement. This paper first introduces two current performance evaluation index systems: balanced Scorecard (BSC) and Economic value added (EVA),). Through the introduction of the basic theory of these two performance evaluation index systems, the advantages and disadvantages are analyzed. Found that these two performance evaluation indicators have a common goal-to maximize the value of enterprises. After that, by analyzing the defects of the performance evaluation system of our country, combining the characteristics of the balanced Scorecard (BSC) and the Economic value added (EVA), a way of learning from the foreign excellent performance evaluation system has emerged. This paper combines these two performance evaluation systems, and puts forward the idea, principle, influencing factors, construction steps and basic contents of the new performance evaluation system according to the actual situation of our country's enterprises. Then, starting with the idea of constructing the index system of performance evaluation, this paper selects and decomposes the financial index and non-financial index in the index system, and analyzes the driving factors of maximizing the value in the index system. The performance evaluation index system is constructed, and then the practical application of the index system is carried out, and the corresponding suggestions are put forward for its implementation in practice. The purpose of this paper is to establish a new comprehensive performance evaluation system with EVA as the core and BSC as the frame in order to comprehensively and objectively evaluate the business performance of the enterprise and realize the maximum value of the enterprise. Promote the sustainable development of enterprises.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

【引证文献】