人权保障是当代中国刑法鲜明主题.docVIP

东北财经大学本科毕业论文 作 者 学 院 专 业 会计学 年 级 200 学 号 指导教师 教授 答辩日期 成 绩 摘 要 本文通过我国阐述了，论文集中分析了，重点讨论，并说明了 本文共包括以下个部分： 本文的不足之处在于，自身理论基础和学术水平较低，很多问题只是泛泛而谈，不能深入探讨，内容多为定性分析，缺乏案例研究。 关键词：应用研究 ABSTRACT Late 2009, the SASAC issued the document about introduction of EVA to the assessment system of central enterprises. It symbolized that EVA had been added to the performance appraisal system of large enterprises. EVA is going to be a vital indicator of performance evaluation, corporate governance, incentive system and organization culture for Chinese enterprises in a long period in the future. This paper introduces the developing process of EVA in China, explains the concept of EVA, and elaborates the four aspects EVA is applied to, involving evaluation indexes, management system, incentive system, and brand value. This paper analyzes existing problems in some large state-owned enterprises, such as poor management, excessive redundancy, inefficiency, and absence of corporate culture, focusing on the application of EVA and its advantages in performance evaluation of state-owned enterprises. This author also discusses the changes of state-owned enterprises brought by the application of EVA and points out the disadvantages. This paper includes the following four parts. The first part introduces the definition and computing methods of EVA. The second part introduces the application of EVA. The third part discusses the application of EVA in state-owned enterprises and its advantages. The fourth part illustrates some existing problems in the application of EVA. Due to the limitation of the author’s academic foundation, some problems are just outlined and can’t be studied further, and the discussion mostly bases on qualitative analysis, lacking data to support. Key words: EVA, application study, state-owned enterprises, evaluation index, incentive system目 录 一、经济增加值的内涵 1 （一）经济增加值的定义 1 （二）经济增加值的计算 1 二、经济增加值的应用 1 （一）评价指标（Measurement） 2 （二）管理体系（Managemen