基于EVA综合平衡计分卡的业绩评价体系研究会计学专业论文.docxVIP

Abstract Relying on the improvement of core competitiveness, enterprises might survive in the trend of international economic turmoil, which could be understood as the undergoing of knowledge-based economic era, the acceleration of globalization and environmental discontinuity. With the purpose of the development of enterprises core competitiveness, the self-evaluation should be taken into account accurately and thoroughly, that is, guiding the consultancy of advance and perfection. The group of executives, rather than stakeholders, by any extent, should practice the management, especially, after the case of Enron, and the necessity of evaluation hence should be put to light. The concept of “Performance Evaluation”, recognized in 1870s, has been widely reviewed and discussed. Researchers and investigators, in a certain circumstance, has been exploring the methodology with accuracy and effectiveness. Performance evaluation undergoes the progress from the evaluation of cost performance, financial performance to value performance with the Balanced Score Card (BSC) within the development of economics. Basically, the traditional performance evaluation system however gains cons comparing to the EVA performance and BSC evaluation system, which have been broadly practiced on the implicit level. Nevertheless, EVA evaluation system, whose core concept could be recognized as the capital cost from the stakeholders has to be eliminated in the profit, in the traditional accounting of which the adjustment should be applied on the basis of the different criteria of profit in the context of accounting and economics, obtains numerous flaws, which might lead to more attention upon the short-term profitability because of common drawbacks shared with the evaluation system concentrating on financial indicators. From a broader point of view, BSC system, combining the financial and non-financial indicator, to a certain extent, pays more attention to the operational assessment and strategi