财务管理专业毕业论文--基于企业生命周期的EVA业绩考评体系应用研究.docVIP

摘 要 企业的绩效评价是企业管理的基本前提。企业作为一个盈利组织，一切管理决策都要从盈利着眼，传统的业绩考评体系尽管较为完整、考核方式较为科学，但属于一种事后评价，对企业的经营前景没有预测性。在目前的经济金融化时期,对于企业经营绩效的评价实质上就是企业经营的基本价值观， 必然应该与企业价值密切相关，而EVA正是这样一种科学的业绩考评指标。如何设计企业业绩考评体系以实现企业的可持续发展？企业生命周期、EVA和业绩考评体系三者各自的研究领域十分广阔，但是将三者结合起来研究尚不多见。 本文将企业业绩考评、企业生命周期理论和EVA理论结合起来，从企业生命周期入手，以生命周期各阶段的特点为基础，对企业生命周期各阶段的业绩考评进行系统的阐述。本文借鉴国内外对生命周期理论、EVA和绩效评价的研究成果，将生命周期理论和EVA融入到业绩考评体系中，旨在有助于改善企业的生命质量，促进企业可持续发展。 关键词：生命周期；EVA；业绩考评体系 Abstract Business management is on the base of performance evaluation. Business as a profit organization, all management decisions should be from a profit perspective. While traditional performance appraisal system more complete, more scientific assessment methods, but an ex post evaluation, future operation of the business is not predictable. In the current period of economic and financial, for the evaluation of business performance is essentially the fundamental values of business, must be closely related with the enterprise value, while the EVA is such a scientific performance evaluation. How to design the system of performance appraisal in order to achieve the sustainable development? The view of the research in the performance appraisal, the lifecycle and the EVA is wide, but the ones combining the performance appraisal, the theory about lifecycle and the EVA is not enough. This paper combined the performance appraisal、the theory about lifecycle and the EVA. Starting from the lifecycle and based in the characteristic of lifecycle, the paper illustrated systematically the performance appraisal on different stages in the lifecycle. The paper scientifically designed the system of performance appraisal in order to improve the life quality of the enterprise and achieve the sustainable development, learning from the research about the performance appraisal, the lifecycle and the EVA both at home and abroad. Key Words：ifecycle; EVA; performance appraisal system 目 录 一、引言 1 二、企业生命周期的特点和传统业绩考评体系的缺陷 1 （一）企业生命周期的含义和特点 1 （二）传统业绩考评体系的缺陷 2 三、EVA业绩考评体系的特点和优越性 3 （一