EI集团EVA绩效评价的应用研究

发布时间：2018-03-18 15:23

本文选题：经济增加值　切入点：绩效评价　出处：《天津财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：2010年,国资委对《中央企业负责人经营业绩考核办法》做了重新修订并正式发布。这标志着从中央企业负责人第四任期(2013年-2015年)起,国资委全面推行经济增加值(EVA)考核。在考核过程中,国资委将企业价值创造力提升至首位,突出经济增加值指标的作用,其比重上升至50%,而利润总额指标则只占30%。对于中央各级企业来说,国资委绩效考核重心的转变,给他们带来了新的挑战。企业在经营过程中如何调整长短期发展战略,提高资源使用效率仍然有待研究。本文以天津市市属国有集团EI集团为实例,针对现有绩效评价体系的不足,结合国务院国资委和天津市国资委绩效评价体系的转变以及EI集团公司实际,引入了EVA概念,构建EVA业绩评价指标体系。通过EVA业绩评价指标体系建设,促进EI集团公司考核机制和经营理念的转变与提升,引导集团公司可持续发展,不断增强企业价值创造能力。但是,EI集团公司的EVA业绩评价指标体系建设仍处于设计和起步阶段,仍需要结合集团公司实际不断完善和补充考核方案,以指导集团公司又好又快发展。本文通过对EI集团公司201I-2013年度合并财务决算报表的传统财务指标和EVA指标的计算,验证了EVA指标体系优于传统财务报表体系以及对于提升企业整体价值的促进作用。同时,本文还指出实行EVA考核过程中的注意事项并通过绩效考核制度设计、绩效指标逐层分解、激励约束机制完善和业绩考核队伍加强等四项具体措施的设计,保障了绩效评价指标体系的实施。本文的研究对规范企业经营管理行为,促进企业管理理念升级,提高企业竞争实力、优化配置企业经营资源等方面有着重要的现实意义。
[Abstract]:On 2010, SASAC revised and officially promulgated the "measures for assessing the performance of Central Enterprise leaders". This marked the beginning of the 4th term of the head of the Central Enterprise (2013 to 2015). The SASAC carries out the EVA) examination in an all-round way. In the course of the assessment, SASAC promotes the value creativity of enterprises to the first place and highlights the role of the economic value added index. Its proportion has risen to 50, while the total profit index is only 30%. For the enterprises at all levels, the shift in the focus of the SASAC performance appraisal has brought them new challenges. How to adjust the long-term and short-term development strategy in the course of business operation? To improve the efficiency of the use of resources is still to be studied. In this paper, the Tianjin municipal state-owned group ei group as an example, aiming at the shortcomings of the existing performance evaluation system, Combined with the transformation of the performance evaluation system of SASAC of the State Council and Tianjin SASAC and the practice of ei Group Company, the concept of EVA is introduced and the index system of performance evaluation of EVA is constructed. To promote the change and promotion of the evaluation mechanism and management concept of ei Group Company, and guide the sustainable development of the Group Company, However, the construction of EVA performance evaluation index system is still in the design and initial stage, so it is still necessary to perfect and supplement the evaluation scheme in combination with the actual situation of the group company. In order to guide the group company to develop well and quickly. This paper calculates the traditional financial index and EVA index of the 201I-2013 consolidated financial statement of ei group company. This paper verifies that the EVA index system is superior to the traditional financial report system and promotes the overall value of the enterprise. At the same time, the paper also points out the matters needing attention in the process of carrying out the EVA appraisal and designs the performance appraisal system. The design of four specific measures, such as the decomposition of performance indicators, the improvement of incentive and constraint mechanism and the strengthening of performance appraisal team, ensures the implementation of performance evaluation index system. It is of great practical significance to promote the upgrading of enterprise management concept, to improve the competitive strength of enterprises and to optimize the allocation of business resources.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.6;F406.7

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