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论文编号：	11056
作者编号：	2320170771
上传时间：	2019/12/4 22:34:42
中文题目：	基于EVA分析的H公司业绩评价研究
英文题目：	Research on the Enterprise Performance Evaluation System of H Company based on EVA
指导老师：	郝臣
中文关键字：	经济增加值；业绩评价；经营决策；高新技术企业
英文关键字：	Economic value-added; Performance evaluation; Operating decision making; High-tech enterprise
中文摘要：	随着经济的发展，各行业的竞争压力在不断地加大。一个企业想在激烈的竞争中找准发展方向，保持其市场地位，实现价值最大化，就需要一套科学合理的管理体系。在这套体系中，业绩评价体系尤为重要。目前，我国大部分企业都采取传统的财务指标对企业业绩进行评价，但这种方法并不能客观地反映企业的真实业绩，也不能发现企业在经营方面存在的问题。如何有效地对企业经营管理进行考核，成为了学术界和企业所有者最为关心的话题。EVA的提出为这一问题带来了解决思路。EVA，即经济增加值，它反映了企业为股东创造的真正的价值。由此，采用以EVA为核心的业绩评价体系能够促使企业的长远发展。 本文以高新技术企业H公司为案例，以EVA业绩评价为工具，对该企业应用EVA业绩评价体系进行了研究，以解决其经营方面出现的问题，期望为同类企业引入EVA业绩评价体系提供参考。首先，本文总结了H公司的行业特征；其次，本文介绍了H公司的基本情况和现行业绩评价体系；然后，本文分析了H公司现行阶段存在的问题，以及现行评价体系的不足之处。在其不足之处的基础上，本文提出引入EVA对H公司进行业绩评价。本文较为全面的考虑了H公司在业绩评价中所需要的财务指标，在原有业绩评价体系的基础上进行完善，构建了以EVA为核心的业绩评价体系，使其能适应H公司的特点，进而准确的对H公司的业绩进行考核。 同时，本文考虑到新评价体系在推进的过程中会遇到的障碍，提出了几点保障建议以及提升公司业绩水平的建议。最后，本文进行了总结，得出研究结论，并指出了研究的不足，提出了展望。
英文摘要：	With the development of economy, the competitive pressure of various industries is increasing continuously. If an enterprise wants to maintain its market position and maximize its value in the fierce competition, it needs a set of scientific and reasonable management system. In this system, the performance evaluation system is particularly important. At present, most enterprises in China adopt traditional financial indicators to evaluate corporate performance, but this method cannot objectively reflect the real performance of enterprises, also cannot find problems existing in the operation of enterprises. How to carry on the examination to the enterprise management effectively has become the most concerned topic by academic circle and enterprise owner. EVA has brought a solution to this problem. EVA, economic value-added, reflects the real value created by enterprises for shareholders. Therefore, the performance evaluation system with EVA as the core can promote the long-term development of enterprises. Taking H Company, a high-tech enterprise, as an example and EVA performance evaluation as the tool, this paper studies the application of EVA performance evaluation system in this enterprise, solves the problem of its operation, and hopes to provide reference for similar enterprises to introduce EVA performance evaluation system. This paper summarizes the industry characteristics of H Company, introduces the basic situation of H Company and the current performance evaluation system, and analyzes the problems existing in the current stage and the deficiencies of the current evaluation system. On the basis of its shortcomings, this paper proposes to introduce EVA to evaluate the performance of H Company, comprehensively considers the financial indicators required by H Company in performance rating, improves on the basis of the original performance evaluation system, and constructs the performance evaluation system with EVA as the core, so that it can adapt to the characteristics of H Company, and then accurately evaluates the performance of H Company. At the same time, this paper also considers the obstacles that the new evaluation system will encounter in the process of promotion, and puts forward several guarantee suggestions on how to guarantee and improve the performance of the company. Finally, this paper summarizes the research conclusions, points out the shortcomings of the research, and puts forward the prospects.
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