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论文编号：	11611
作者编号：	2320170819
上传时间：	2020/6/9 12:01:46
中文题目：	H公司基于EVA的企业绩效评价研究
英文题目：	Research on Enterprise Performance Evaluation of H Company Based on EVA
指导老师：	周宝源
中文关键字：	经济增加值；高新技术企业；经营业绩；绩效评价
英文关键字：	Economic Value Added; high-tech enterprises; business performance; performance evaluation
中文摘要：	绩效管理在企业的发展过程中扮演着重要角色，不仅能够为企业的发展道路指明方向，而且还有利于企业各项工作的展开且最终为企业创造财富。近些年来,国内企业对经营效果的业绩评价体系主要是以净利润为核心的评价体系，但是，传统的财务评价指标在体现企业的经营成果方面无法做到全面、真实、客观，不能及时的揭露企业真实的财务状况和未来发展中面临的风险。随着金融市场的不断活跃和发展，许多新三板的中小高新技术企业迎来了良好的发展势头，而传统绩效评价指标的局限性可能会限制企业的管理人员决策，过于追求企业的利润增长忽略企业的长远发展。所以,基于中小高新技术企业的高成长性使得企业投入大量的资金用于研发的现状和现代企业实际特点，中小高新技术企业需要一种绩效评价方法完善企业现有的评价体系，帮助企业面对迅速变化的国内外市场形势，并做出正确的投资和经营决策。EVA即经济增加值（Economic Value Added）的简称，其作为企业业绩评价的指标，是调整后的税后净营业利润减除资本成本后的经营利润。国内企业采用EVA作为评价指标的时间比较短，EVA评价体系的应用还是主要集中在国有企业和一些大型企业的管理和考核当中，但EVA绩效评价体系的应用在国外拥有大量成功的实践案例，为我国企业采用这一指标体系提供了充足的可供借鉴的资料。 基于此，本文以中小高新技术企业为研究对象，结合其自身的特点和实际运营状况，为中小高新技术公司引入EVA，并对企业的经营业绩给予定性和定量的评价，构建一套完善的绩效评价指标体系，能帮助企业更好的衡量企业价值和管理人员的真实贡献，更好的考虑企业的长远发展和战略规划。从理论角度出发，本文在案例中创新性将EVA指标应用到高新技术企业行业拓宽了企业对其应用的研究。从实际角度出发，为中小高新技术企业完善绩效评价体系提供了借鉴，也是对国内研究企业绩效评价体系的一种补充。
英文摘要：	Performance management plays an important role in the development of the company. It can not only point out the direction to the development path of enterprises, but also conducive to the development of various work of enterprises and ultimately create value for enterprises. In recent years, the performance evaluation system of chinese enterprises on business results is mainly based on the net profit as the core rating system. However, the traditional financial evaluation indicators can not be comprehensive, true and objective to reflect the real business performance of enterprises, and cannot be timely reveal the true financial situation of the company and the risks in the future. With the continuous activity and development of the financial market, many small and medium-sized high-tech enterprises of the new three-board ushered in a good momentum of development, while the limitations of traditional performance evaluation indicators may limit the managers of enterprises in the past to pursue profit growth and neglect the long-term development of enterprises. Therefore, based on the high growth of small and medium-sized high-tech enterprises and the actual characteristics of modern enterprises, small and medium-sized high-tech enterprises need a performance evaluation method to improve the existing evaluation system of enterprises, help enterprises face the rapidly changing market situation at home and abroad, and make correct investment and management decisions.EVA short for Economic Value Added, as an indicator of enterprise performance evaluation, it is Net operating profit after tax minus capital cost. Domestic enterprises adopt EVA as the evaluation index for a relatively short period of time. The application of EVA evaluation system is mainly concentrated in the management and assessment of state-owned enterprises and some large enterprises. However, the application of EVA performance evaluation system has a large number of successful practice cases abroad, which is China. Enterprises using this indicator system provide sufficient information for reference. Based on this, this paper takes small and medium-sized high-tech enterprises as the research object, combines their own characteristics and actual operation conditions, introduces EVA as a part of their performance evaluation system, establishes a set of scientific enterprise performance evaluation system, and establishes evaluation model by using relevant theoretical methods. Qualitative and quantitative evaluation can help enterprises better measure the value of enterprises and the real contribution of managers, and better consider the long-term development and strategic planning of enterprises. From the theoretical point of view, this paper innovatively applies the EVA indicator to the high-tech enterprise industry in the case to broaden the research on its application. From the practical point of view, it provides a reference for the improvement of performance evaluation system for small and medium-sized high-tech enterprises, and it is also a supplement to the performance evaluation system of domestic research enterprises. business performance.
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