EVA综合平衡计分卡在煤炭企业业绩评价中的应用研究

发布时间：2018-04-28 18:28

本文选题：煤炭企业 + 业绩评价　；参考：《内蒙古财经大学》2016年硕士论文

【摘要】：科学合理的业绩评价体系能够客观有效的对企业经营业绩进行准确考核,同时能促使企业经营者树立长期价值创造的理念,从而引导企业全面协调可持续发展。目前我国煤炭企业普遍采用以会计利润作为经营业绩主要评价标准的传统评价方式,其重短期效益、轻长期业绩;重会计利润、轻价值创造;重经济效益、轻资源与环境效益、社会效益等方面,这种评价方法固有局限日益突出。已不能适应经济新常态下煤炭企业转型发展的需要,急需构建更加科学的业绩评价体系引导煤炭企业向安全、高效、节约、环保转型,使煤炭企业摆脱经营困境,促进煤炭工业健康可持续发展。本文阐述了我国业绩评价方法的历史演进,在对经济增加值和平衡计分卡两种业绩评价方法的对比分析基础上,发现两者在实现企业价值最大化的目标上是一致的,产生了将这两种方法进行融合构建一种新型的业绩评价体系的思路,在整合的框架基础上使两者优势更好的发挥,同时能弥补各自的缺陷,从而完善煤炭企业业绩评价体系。根据我国煤炭企业的实际情况,提出了构建新型业绩评价模型的理念。然后对实现企业战略目标的价值驱动因素分析,选取煤炭企业关键评价指标,运用层次分析法确定评价指标权重,构建了我国煤炭企业新型的业绩评价体系。进而对该业绩评价体系进行了验证,并提出了在应用中相关建议。本文旨在根据我国煤炭企业实际情况,将企业战略目标、盈利驱动因素与最终财务成果有机结合起来,建立一套适应我国煤炭企业转型发展特点,以EVA为核心,以BSC为载体的科学综合业绩评价体系,从而客观的评价煤炭企业的经营绩效,引导煤炭企业科学成功转型,推动企业协调可持续发展,从而实现企业价值最大化。
[Abstract]:A scientific and reasonable performance evaluation system can objectively and effectively assess the business performance accurately, at the same time, it can promote the enterprise managers to set up the concept of long-term value creation, so as to guide the overall coordinated and sustainable development of the enterprise. At present, Chinese coal enterprises generally use accounting profits as the main evaluation standard for their business performance, which emphasizes short-term benefits, not long-term performance, accounting profits, value creation, economic benefits, resources and environmental benefits. Social benefits and other aspects, this evaluation method inherent limitations are increasingly prominent. The coal enterprises can not meet the needs of the transformation and development of coal enterprises under the new normal state of economy. It is urgent to construct a more scientific performance evaluation system to guide the coal enterprises to make the transition to safety, efficiency, economy and environmental protection, so that the coal enterprises can get out of the predicament of operation. To promote the healthy and sustainable development of the coal industry. This paper expounds the historical evolution of performance evaluation methods in China. On the basis of the comparative analysis of the two performance evaluation methods, economic added value and balanced scorecard, it is found that the two methods are consistent in realizing the goal of maximizing enterprise value. The idea of combining the two methods to construct a new performance evaluation system is produced. On the basis of the integrated framework, the advantages of the two methods can be better brought into play, and their respective defects can be remedied, thus improving the performance evaluation system of coal enterprises. According to the actual situation of China's coal enterprises, the idea of constructing a new performance evaluation model is put forward. Then, the paper analyzes the driving factors of the value of realizing the strategic goal of the enterprise, selects the key evaluation index of the coal enterprise, determines the weight of the evaluation index by using the analytic hierarchy process, and constructs the new performance evaluation system of the coal enterprise of our country. Furthermore, the performance evaluation system is verified, and the relevant suggestions in application are put forward. According to the actual situation of coal enterprises in China, this paper aims to combine the strategic objectives, profit driving factors and final financial results of the enterprises, and establish a set of coal enterprises to adapt to the characteristics of the transformation and development of China's coal enterprises, with EVA as the core. The scientific comprehensive performance evaluation system based on BSC can objectively evaluate the management performance of coal enterprises, guide the successful transformation of coal enterprises' science, promote the coordinated and sustainable development of enterprises, and realize the maximization of enterprise value.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.7;F426.21

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