VBM框架下企业业绩评价体系研究-会计学专业论文.docxVIP

ABSTRACT 电串Wi曲曲e develOpment Of econOmic g1ObalizatiOn and ∞IntinuOus imprOvement Of the mOdern tinancial system，ωmpanies beganωf Ocus mOre On value creatiOn. Creating value fOr sharehOldersω 曲。 primary re叩Onsibility Of managem侃.t has become tO a g1Obal standard in perfOrmance. In Orderωachieve the maximizati On Of sharehOlders value，we must manage 也e prOcess Of value cre侃侃出rOugh Value Based Management(VBM).This rl叫uires 也.e valueωbe measured scientificall弘 but the traditiOnal perfOrmanωsy蜘m ObviOusly cant meet 也is rl叫uirement ，cOmpanies 电串 ne创 tO establish a new perfOrmance evaluatiOn system b拙ed OnVBM. This paper analyzes 由e challenges that 位aditiOnal p创fOrmance evaluatiOn system faced a政er the brief intrOductiOn Of VBM，and 也en intrOduce EVA P町fOrmance evaluatiOn system in detail. This article ar;阴阳伽t business shOuld establish a new perfOrmance evaluatiOn system 伽ough 伽 ωmbinatiOn Of EVA and balanced scorecard(BSC). In由.e empirical analysis，we use data Of listedωmpanies ωcalculate 由e EVA and MVA Of 100 sample enterprises，and 伽.enweωmpared the ∞rrelatiOn Of MVA with EVA， and traditiOnal p即fOrmance evaluation Indexes with PEARSON method and made regressiOn analysis between EVA， MVA and traditiOnal PerfOrmance Measurement. Finally，we cOnstruct，创a new p町fOrmance eva1uatiOn indicatOr MEVA and discuss its validity in evaluatiOn. 四rOugh 也ωretical analysis and empirical research，伽is paper hOlds 伽at its nOt enOugh Only ωωncern abOut tinancial indicatOrs in perfOrmance evaluatiOn Of enterprises，nOn-fmanci a1 indicatOrs can explain effectively in evaluating the ‘ perfOrmanωand business develOpment capacity. TherefOre，tO make a mOre effective evaluatiOn tO business perfOrmance ∞叩Orate perfOrmance evaluatiOn system shOuld integrate EVA and BSC effectively. Keywords: VBM，PerfOrmance EvaluatiOn System，EVA， BSC 目录 第一章销论………川………… 1 1.1 研究背景.....……川…川川川……·川…… 1 、. 1.2 国内外文献综液………川……川…川…………… .2 1.3本文的研究思路及研究工作…..…………………..……………… ι v 第二章价值管理与传统的业绩评价川…..…..…..