基于EVA的企业业绩评价指标体系构建与实施研究毕业论文.docVIP

毕业论文 （2010届） 基于EVA的企业业绩评价指标体系构建与实施研究 摘 要 我国加入WTO后，资本市场飞速发展，使得对企业价值评价的重要性日渐突出。经营业绩是上市公司生产发展的重要因素，而EVA作为一种新的基于价值基础的管理理念，在国外资本市场已经发展的较为成熟。EVA由美国思腾思特公司提出，它将企业的全部资本成本纳入业绩评价之中，并统一了企业所有者和经营者之间的利益。而在我国由于长期缺乏创新的管理理论及科学规范的管理实践，业绩评价方法相对较为滞后，理论界对EVA的研究还停留在表面，处于吸收和消化阶段。可见，尽快将EVA本土化有着十分重要的意义。 本文在介绍了业绩评价相关理论基础上，根据EVA指标体系的构建原则设计EVA指标和财务指标，并结合苏宁电器予以证明，提出了EVA业绩评价指标体系实施过程中的问题，例如相关财务数据收集较为困难，EVA值计算过程较为复杂，没有充分考虑非财务因素。并针对出现的问题提出了一些建议，尽量提高企业会计报表数据的可信度，学术界加大对EVA的宣传力，结合非财务指标来辅助反映经营情况。为我国企业更广泛的运用EVA作为业绩评价指标提供了一定的借鉴与指导。 关键词：Abstract After Chinas accession to WTO, the rapid development of capital markets, making the evaluation of the importance of enterprise value have become increasingly prominent. Operating performance of listed companies an important factor in the development of production, while the EVA as a new concept based on value-based management in foreign capital markets have developed relatively mature. Stern Stewart EVA companies from the United States made it all the capital costs into the enterprise among the performance evaluation, and harmonization of business owners and operators of interests between. The result of the lack of innovation in our management theory and practice of scientific management, performance evaluation method is relatively lagging behind, theorists EVA study also remain on the surface, in the absorption and digestion stage. Can be seen as soon as possible EVA has a very important significance of localization. This paper describes the theory of performance evaluation based on the EVA index system principles, design EVA targets and financial indicators with Suing Appliance to be proved, made EVA performance evaluation index system implementation process and recommendations. For example, relevant financial data collection more difficult, EVA value process is more complex, not fully take into account non-financial factors. And problems for a number of recommendations to maximize the credibility of corporate accounting report data, the academic ability to