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论文编号：	11628
作者编号：	2120172947
上传时间：	2020/6/11 15:12:27
中文题目：	基于EVA对国家储备粮S直属库的绩效评价研究
英文题目：	Research on Performance Evaluation of National Grain Reserve S-affiliated Based on EVA
指导老师：	李姝、袁跃华
中文关键字：	绩效评价；经济增加值；S 直属库
英文关键字：	performance appraisal;EVA;S-affiliated
中文摘要：	美国思腾思特公司于1982 年提出了经济增加值(Economic Value Added)这 一概念，在1991 年时运用该概念创立了经济增加值这一绩效评价体系。经济增 加值在计算时会扣除掉所占用的一切资本的成本，同时，还会对一些报表信息 进行调整使其更加合理。EVA 本质上是公司经营利润超出资本成本（包括机会成 本和资本的风险成本）的剩余部分，反映的是公司在特定时间内创造的经济价 值，有效的弥补了传统绩效评价指标不考虑权益资本成本的不足。经济增加值 作为一项新型的绩效评价方法受到越来越多的关注。我国于2007 年1 月1 日开 始正式实施国资委修订的《中央企业负责人经营业绩考核暂行办法》，鼓励企 业使用经济增加值指标进行年度经营业绩考核。国资委自2010 年开始对央企全 面推行经济增加值绩效评价办法。 运用EVA 进行绩效评价可以引导粮库管理者加快资金和存货周转、降低成 本和税负、注重核心竞争力的塑造；帮助经营者有效避免盲目投资；鼓励企业 经营者进行创新开发。但从另一方面来看，运用EVA 进行考核也存在着不足之 处，如资本成本率单一、绝对值指标不利于对比等。最重要的是中储粮经营的 是关系到国计民生的物资，是关系到国家安全的物资，“民为国基，谷为民命”， 中储粮是背负着特殊使命的企业，若仅仅考核财务指标则不利于中储粮很好的 贯彻企业的使命。“备者，国之重也”，对中储粮来说最重要的不应是盈利多 少，价值增加多少，而应当是储备粮能否做到保质保量储存，储存后的粮食应 怎么处理，老百姓会不会吃到“陈化粮”。 综合来看本文利用文献分析法、案例研究法、比较分析法以及定量与定性 相结合法从绩效评价的角度对EVA 进行研究，详细阐述了EVA 的相关理论并且 对比分析了EVA 与其他传统绩效评价指标的优缺点，然后，以国家储备粮S 直 属库为例，分析了运用EVA 进行绩效评价的必要性，以及针对S 直属库运用EVA 进行绩效评价所存在的问题并提出针对性的改进建议，旨在提高EVA 绩效评价 方法的使用效果。
英文摘要：	The concept of economic value added (EVA) was put forward in 1982 by American company, and the performance evaluation system of EVA was established in 1991. Economic added value will deduct the cost of all the capital used in the calculation, and at the same time, it will adjust some report information to make it more reasonable. EVA is essentially the surplus of the company's operating profit over the capital cost (including the opportunity cost and the risk cost of capital),which reflects the economic value created by the company in a specific time, and effectively makes up for the lack of traditional performance evaluation indexes that do not consider the cost of equity capital. As a new performance evaluation method,economic value-added (EVA) has attracted more and more attention. On January 1,2007, China formally implemented the Interim Measures for the assessment of the business performance of the heads of central enterprises revised by the SASAC,encouraging enterprises to use the economic added value index to carry out the annual business performance assessment. Since 2010, SASAC has carried out the performance evaluation method of economic added value for central enterprises. Using EVA for performance evaluation can guide managers of grain depot to speed up capital and inventory turnover, reduce cost and tax burden, and focus on the shaping of core competitiveness; help managers to effectively avoid blind investment;encourage business managers to carry out innovation and development. But on the other hand, there are some shortcomings in the use of EVA, such as the single capital cost rate, the absolute value index is not conducive to comparison and so on. The most important thing is that COFCO operates materials related to the national economy and the people's livelihood, which are related to national security. "People are the foundation of the country, grain is the life of the people". COFCO is an enterprise with a special mission. If it only evaluates the financial indicators, it is not conducive to the implementation of COFCO's mission. The most important thing for China's grain reserves is not how much profit they make and how much value they add, but whether they can be stored with good quality and quantity, how to deal with the stored grain, and whether the people will eat the "aged grain". In a comprehensive view, this paper uses literature analysis, case study, comparative analysis and the combination of quantitative and qualitative methods to study EVA from the perspective of performance evaluation, elaborates the relevant theories of EVA and analyzes the advantages and disadvantages of EVA and other traditional performance evaluation indicators. Then, taking the s-direct database of national grain reserve as an example, it analyzes the necessity of using EVA for performance evaluation The purpose of this paper is to improve the effectiveness of EVA performance evaluation methods.
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