基于EVA综合平衡计分卡的集团公司对子公司业绩评价探讨-会计学专业论文.docxVIP

AbstractThe Abstract The organization form of group has become the inevitable trend for the long-term development of enterprises．But with the development of the enterprise group，there are more and more parent．subsidiary information asymmetry and”insider control” problems，making group company subsidiary company control become a problem．And performance evaluation is an important tool for the group to control subsidiary companies．Implementing the scientific performance evaluation is an effective way to strengthen the management control of the subsidiary,create value，improve business efficiency to ensure the group’S strategic target to realize．After studying the theory and method of performance evaluation，it Can be understood that the development direction of the Group subsidiary performance evaluation will be to extend the application of strategic performance evaluation mode．Some groups at present have introduced EVA and BSC to evaluate subsidiaries’performance．While the majority of Subsidiaries’ performance evaluation are the same as monomer enterprise evaluation，t11e main basis is regulations promulgated by government．Subsidiaries’performance evaluation existing main problems are：Too much focus on financial indicators；Not highlight the characteristics of Subsidiaries’performance evaluation；The lack of a comprehensive performance evaluation model；To support the realization of the strategic group insufficient．In order to solve the current problems of Subsidiaries’companies，it is necessary to construct a new scientific Subsidiaries’performance evaluation system．This system will alSO enable enterprises to make more accurate decisions on investment and financing,business development，financial and human resource allocation，then enhancing the enterprise market competitive advantage and COre competitiveness． Based on the summary of the related research of EVA and BSC and the analysis of Subsidiaries’performance evaluation theory,shortcomings，complementary and common points