联系我们

论文查询结果	返回搜索

论文编号：	11923
作者编号：	2320170783
上传时间：	2020/8/12 9:29:45
中文题目：	JC公司对分公司应用EVA绩效评价研究
英文题目：	Research on the Application of EVA Performance Evaluation in JC''''s Branches
指导老师：	周宝源
中文关键字：	JC公司;分公司;绩效评价;EVA
英文关键字：	JC company; Branches; Performance evaluation; EVA
中文摘要：	建筑行业是国民经济的支柱性产业，直接影响国民经济的增长和社会劳动就业状况，与国家经济发展、人民生活改善有着密切的关系。在我国建筑施工行业中，八大建筑类中央企业在各自传统领域内都处于龙头或领先地位。然而当下中国经济步入新常态，从过去的粗放型高速增长转变为创新驱动的高质量发展，国有建筑企业也面临着过度竞争与利润空间缩减的现状,企业经营风险和财务风险与日俱增。本文拟从国有建筑企业对基层单位绩效评价入手，指出传统绩效考核体系的不足与弊端，并讨论分公司应用EVA指标引导企业实现战略目标的可行性，为企业转型升级实现高质量发展建言献策。 本文以JC公司为例，在系统阐述绩效评价理论的基础上，分析了JC公司对分公司业绩考核体系现状，指出了目前JC公司对二级单位业绩考核存在的五大缺陷，提出贯彻实施EVA考核的必要性，构建了基于EVA的财务指标评价体系，使国资委对央企的考核导向真正贯彻落实到基层单位。通过对比分析，可以发现应用EVA业绩考核后，基层单位将能够从资本成本角度考虑项目决策，更加重视研究开发活动，拉开考核差距，从而充分发挥绩效考核的导向、激励、示范及惩戒作用，使公司上下目标一致，形成合力，通过提升竞争优势保障企业平稳健康高质量发展。最后, 也希望本文能够为国有建筑企业的发展与改革提供一定借鉴与帮助。
英文摘要：	The construction industry is the pillar industry of the national economy, which directly affects the growth of the national economy and the employment situation of social labor, and has a close relationship with the national economic development and the improvement of people's life. In the construction industry of China, the Eight SOEs of construction are in the leading position in their traditional fields. However, “new normal”of China’s economy has coming, from the past extensive high-speed growth to innovation driven high-quality development. State-owned construction enterprises are also facing the situation of excessive competition and reduced profit space. Operating risk and financial risk are increasing day by day. This paper starts with the performance evaluation of the state-owned construction enterprises on the basic units, points out the shortcomings of the traditional performance evaluation system, and discusses the feasibility of using EVA index to guide the enterprises to achieve strategic goals, and provides suggestions for the transformation and upgrading of enterprises to achieve high-quality development. Taking JC company as an example, this paper analyzes the current situation of JC company's performance evaluation system for its branches, points out the five defects of JC company's performance evaluation system for its secondary units at present, puts forward the necessity of implementing EVA evaluation, and constructs the financial index evaluation system based on EVA, so as to make the assessment guidance of SASAC for the central enterprises truly implemented To basic units. Through comparative analysis, it can be found that after the application of EVA performance appraisal, the grass-roots units will be able to consider project decision-making from the perspective of capital cost, pay more attention to research and development activities, and open up the assessment gap, so as to give full play to the guiding, incentive, demonstration and disciplinary role of performance appraisal, to be aligned with the strategies and objectives of the company, and ensure the stable, healthy and high quality development of the enterprise by improving its competitive edge. Finally, I hope this paper can provide some reference and help for the development and reform of state-owned construction enterprises.
查看全文：	预览  下载(下载需要进行登录)