基于EVA的G分公司业绩考核体系研究硕士研究生学位论文.doc

PAGE \* MERGEFORMAT I 暨南大学硕士学位论文 题名（中英对照）：基于EVA的G分公司业绩考核体系研究 The Study on the Performance Assessment System of G Branch Company Based on EVA 中文摘要 国有企业是我国国民经济的中流砥柱，是我国支柱产业的重要支撑，国有企业经营成果的好坏直接关系到我国经济水平是否能持续增长，社会发展是否能持续向好。但国有企业普遍存在经营效率偏低、资产质量不高、布局不合理、资产流失问题、技术创新意识和能力不足等问题。通过建立科学的国有企业经营业绩考核体系，充分发挥经营业绩考核的导向作用，无疑是行之有效的解决途径和方法。 国资委《中央企业实行经济增加值考核方案（征求意见稿）》已经下发讨论，相应的正式管理办法也正在加紧制定中。这意味着国资委将在明年开始的央企第三任期中全面引入新的基于EVA的考核方法。EVA能克服传统指标的缺陷，在这样一种背景下，为避免企业盲目投资、盲目扩张，引导企业做强主业，优化企业资源，提高资本使用效率，重视战略投资和长远回报，引入EVA，并以其为核心构建新的国有企业业绩考核体系成为改进国有企业考核体系的迫切需要。 本文以G分公司2006～2009年的会计资料为基础，运用现代企业业绩评价管理理论，深入分析了该公司近四年的生产经营情况，并与同行竞争企业M分公司进行对标分析。通过对比分析发现，一是以净利润为核心的业绩考核指标影响企业业绩评价切入点错位，未能实现投入与产出的衔接；二是该公司现行的业绩考核体系相关指标目的不明晰，导致企业内部人员难以理解和判断所设定指标的目标要求。本文在以上结论的基础上，根据G分公司的实际生产经营特点，结合国资委及G分公司所属集团公司EVA考核要求，探讨了在该公司建立以EVA为核心的业绩考核体系，引导公司实现提升价值创造和可持续发展。 关键词：国有企业，EVA，业绩考核体系 ABSTRACT State-owned enterprises are the mainstay of our national economy is an important support pillar industries in China, state-owned enterprises operating results of the quality level is directly related to whether Chinas economy continues to grow, whether social development continues to improve. However, the low efficiency of state-owned enterprises widespread, asset quality is not high, the layout is unreasonable, the loss of assets, technological innovation awareness and capacity shortage. Through the establishment of a scientific performance evaluation system for state-owned enterprises, give full play the guiding role of performance evaluation is undoubtedly effective solutions and methods. SASAC central economic value-added enterprises assessment program (Draft) has been issued a discussion of a formal management approach is also being stepped up under development. This means that the SASAC will next years central rate in the third term in the full introduction of the new EVA-based assessment methods.EVA is able to overcome the shortcomings of traditional indices, in such a context, in order to avoid blind investme