EVA在电子信息企业绩效评价中的应用研究

发布时间：2019-01-01 12:10

【摘要】：20世纪90年代以来电子信息产业获得爆炸性的发展，一跃成为最具有战略意义的产业，这一产业的发展情况直接反映一个国家的科技竞争力水平。我国的电子信息产业发展也非常迅速，已经成为我国的支柱性产业，电子信息企业要想在全球化市场竞争中保持核心竞争力，就必须建立科学、合理、全面的绩效评价体系。在电子信息企业中，创新能力等非财务绩效与财务绩效同样重要，企业未来发展潜力与价值创造能力与当期盈利水平同样重要，因此，引入反映非财务绩效以及价值创造的评价指标，，构建基于EVA的电子信息企业绩效评价体系，对提升我国电子信息企业绩效管理水平具有重要的现实意义。本文首先对国内外学者有关绩效评价和EVA的研究进行梳理，并在相关概念及理论的基础上，分析了我国电子信息企业绩效评价的现状和问题。其次，分析了EVA的优点，对EVA的可行性进行实证分析，并结合电子信息企业的特点，构建了基于EVA的电子信息企业绩效评价体系。最后，将绩效评价体系应用于中兴通讯股份有限公司，通过层次分析法确定指标权重，并根据2009-2012年四年的有效数据对其绩效表现进行了分析评价。主要研究工作和结果如下：EVA对电子信息企业绩效的解释力优于传统的财务指标，可以用来评价电子信息企业的绩效；建立了以EVA为核心的财务绩效评价体系，并选取了相关辅助指标分别对企业的投资回报、经营效率、现金获取和发展能力四个方面进行评价；建立了非财务绩效评价体系，对电子信息企业的人力资本、自主创新以及客户与市场三个非财务方面进行评价；将绩效评价体系应用于中兴通讯股份有限公司，对其绩效进行评价并提出了将资源向核心和优质市场集中、提高与创新相关的生产制造和价值创造能力、提高品牌核心竞争力和全面推行EVA管理四条对策建议。
[Abstract]:Since the 1990s, the electronic information industry has gained explosive development, and has become the most strategic industry. The development of this industry directly reflects the level of scientific and technological competitiveness of a country. The electronic information industry of our country also develops very fast, has already become the pillar industry of our country, the electronic information enterprise wants to maintain the core competition ability in the globalization market competition, must establish the scientific, reasonable, comprehensive performance appraisal system. In electronic information enterprises, the non-financial performance such as innovation ability is as important as financial performance, and the future development potential and value creation ability of enterprises is as important as the current profit level. The introduction of non-financial performance and value creation evaluation indicators to construct the performance evaluation system of electronic information enterprises based on EVA has important practical significance to improve the performance management level of electronic information enterprises in China. In this paper, the domestic and foreign scholars on performance evaluation and EVA research were combed, and on the basis of related concepts and theories, the paper analyzed the current situation and problems of performance evaluation of electronic information enterprises in China. Secondly, the advantages of EVA are analyzed, the feasibility of EVA is empirically analyzed, and the performance evaluation system of electronic information enterprises based on EVA is constructed by combining the characteristics of electronic information enterprises. Finally, the performance evaluation system is applied to ZTE Co., Ltd., the index weight is determined by AHP, and its performance is analyzed and evaluated according to the effective data from 2009-2012. The main research work and results are as follows: EVA can explain the performance of electronic information enterprises better than the traditional financial indicators and can be used to evaluate the performance of electronic information enterprises; The financial performance evaluation system with EVA as the core is established, and the relevant auxiliary indicators are selected to evaluate the investment return, operating efficiency, cash acquisition and development ability of the enterprise respectively. The non-financial performance evaluation system is established to evaluate the human capital, independent innovation and customer and market of electronic information enterprises. This paper applies the performance evaluation system to ZTE Co., Ltd., evaluates its performance and proposes to concentrate its resources to the core and high quality market to improve the ability of production, manufacturing and value creation related to innovation. To improve the core competitiveness of the brand and the overall implementation of EVA management four countermeasures.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.6

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