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论文编号：	2916
作者编号：	2220080961
上传时间：	2011/3/23 11:10:41
中文题目：	火箭研究院基于EVA的平衡计分卡绩效评价模式研究
英文题目：	The study of Performance Evaluation Model of Balanced Scorecard based on EVA into CALT
指导老师：	刘志远
中文关键字：	关键词： EVA；平衡计分卡；绩效评价；火箭研究院
英文关键字：	Key Words: Economic Value Added; Balanced Scorecard; Performance Evaluation; CALT
中文摘要：	摘 要 以经营者业绩和企业运行效率为核心内容的绩效评价管理，是一项企业整体经营的集成式管理，已成为世界范围内现代企业的有效管理模式。绩效评价管理以企业绩效为核心，将企业的部门管理、业务管理、战略管理和技术创新管理有机集成，进而确保企业各层次利益相关者与企业整体战略利益相一致，是符合当代我国现代企业制度发展要求的重要管理模式。火箭研究院正面临市场化转型和二次创业的战略转型期，传统的绩效评价体系已不能满足企业的发展需要。因此，结合火箭研究院的生产经营特点，研究火箭研究院如何适应企业经营战略的发展需要，改进和完善现行的绩效评级体系，已成为一项重要课题。 鉴于此，本文以国资委全面推行EVA考核和火箭研究院经营发展现状背景，以EVA和平衡计分卡理论为基础，针对火箭研究院现行绩效考评体系存在的问题，将基于EVA的平衡计分卡绩效评价模式与火箭研究院经营特点相结合，构建了火箭研究院基于EVA的平衡计分卡绩效评价模式，设计了火箭研究院基于EVA的平衡计分卡绩效评价维度和相应的指标体系，并就其具体应用提出了相应的对策及保障措施，进一步完善火箭研究院绩效评价体系，为新环境下火箭研究院的有效发展奠定坚实的内部管理基础。
英文摘要：	Abstract As the core content of enterprise’s operator performance and operating efficiency, performance evaluation management is an integrated management method of enterprise’s overall operation and has become an effective management model of modern enterprise across the world. Performance management, centering around the core of enterprise performance, organically integrates sector management, business management, strategic management and technological innovation management as a whole so as to ensure stakeholders of enterprise’s every level consistent with the enterprise’s strategic interests, which is an important managing system in line with contemporary enterprise development requirements in China. With transition of business strategy and market, traditional performance evaluation system in CALT can not meet its development needs. Thus, combined with its production and management features, improving and refining the existing performance evaluation system in CALT has become an important issue. Therefore, with the full implementation of the SAC’s EVA assessment and the status of business development in CALT as the background, based on theories of EVA and the Balanced Scorecard, the paper analyzed the existing problems in performance evaluation system of CALT, combined the Balanced Scorecard system based on EVA with operating characteristics of CALT, and constructed the Balanced Scorecard model based on EVA of CALT and relevant applying countermeasures and suggestions was proposed, so as to improve the existing performance evaluation system in CALT and lay a solid basis of internal management for its effective development in the new environment.
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