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论文编号：	6416
作者编号：	2220120349
上传时间：	2014/6/10 7:23:36
中文题目：	基于EVA的天津港企业业绩评价体系研究
英文题目：	Research on the Enterprise Performance Evaluation System of Tianjin Port CO. based on EVA
指导老师：	李莉
中文关键字：	经济增加值;天津港;业绩评价指标;业绩评价体系
英文关键字：	Economical value added;Tianjin Port Group Co.;performance evaluation index;performance evaluation system
中文摘要：	企业的经营业绩评价体系一向是企业实现战略管理的一项重要手段。通过有效的激励制度，实现企业整体价值增值。实现企业价值最大化和可持续发展，是当前企业追求现代企业管理模式的最终目的。大部分外国企业都已成功的引入了以EVA为基础的业绩评价体系。在我国,大部分国有大型企业引入EVA指标是作为业绩评价体系中的一个辅助指标，普遍还是以利润总额作为业绩评价的主要指标，这样仍然无法避免经营管理者追求短期利润的行为，无法实现通过业绩评价体系来实现企业战略管理目标的设立和实施。 天津港的业绩评价体系在近几年不断翻新，评价方式日趋成熟和先进。根据国家有关要求天津港于2012年引入了EVA考核指标，目前引入该概念的时间较短,并没有形成以EVA为主导的价值管理体系，业绩评价体系仍是以利润总额增长为主体，忽视了企业的长期利益。而以EVA为主体的天津港集团业绩评价体系改变了以往利润总额占主导地位的现实，将考核利润总额差额改为考核EVA差额，同时将利润总额、营业收入等短期指标列入到辅助指标当中并减少相应权重。以EVA为主体的天津港集团业绩评价体系则更为顺应天津港目前的发展需要。 本文通过对EVA理论的学习和部分应用案例的研究，首先介绍了当前天津港的业绩评价体系,分析了目前天津港业绩评价体系存在的问题。其次说明EVA是天津港业绩评价体系的必然选择，在天津港目前所应用的业绩评价体系的基础上，应用EVA指标对该体系进行进一步的调整和改进，去除较为复杂的评分办法，通过较为简单的计算公式使天津港集团整个业绩考核体系建立在EVA差额的基础之上。最后结合实例考察该评价指标体系在天津港集团实际运用，更深入地理解了EVA业绩评价体系的构建和实施过程。并结合国有企业的特点对该绩效评价指标体系推广应用提出了几点建议。 该业绩评价体系将有助于引导管理者更加关注企业长期价值的创造,注重改变经营管理者的经营理念,同时约束经营管理者的投资行为，通过完善天津港集团业绩评价体系，可以实现天津港发展战略及持续稳定经营。
英文摘要：	Performance appraisal, as a part of enterprise strategic management, is not only an important means of incentive and constraint, but also an important tool to implement strategic management. In order to consolidate the market position of the enterprise, optimize the allocation of resources, to maximize the value of enterprises and sustainable development, a scientific and effective performance evaluation system for large group company is particularly important. Based on the operating performance evaluation system development as the background, the EVA is introduced, combined with the Tianjin Port Group future development of strategic objectives, adhere to the responsibility and interests of unity, performance and salary link, the combination of incentive and constraint principle of Tianjin Port Group, the operating performance evaluation of in-depth study, according to the economic value added method to select key performance indicators, improve the Tianjin Port Group management performance appraisal system, in order to realize the development strategy of Tianjin port. Based on the the study of the theory of EVA and some application cases, this paper firstly introduced the current performance evaluation system of the Tianjin port group Co. , and analyzed the current problems in the performance evaluation system. Secondly, this paper mainly introduces the Tianjin Port Group management performance evaluation system for the development and the present situation, problems and analysis. Thirdly, this paper mainly aims at the Tianjin port group of current performance evaluation system the problems and deficiencies, proposed the improvement and perfect train of thought, and to construct the performance evaluation system design principles, index system, evaluation methods and content in detail.
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