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论文编号：	6969
作者编号：	2120123060
上传时间：	2014/12/9 10:04:44
中文题目：	基于EVA综合平衡计分卡的泰达控股公司业绩评价体系研究
英文题目：	Combination of EVA and BSC performance evaluation system research ——take TEDA Holding company as example
指导老师：	黄福广
中文关键字：	EVA ；平衡计分卡 ；业绩评价体系；泰达控股
英文关键字：	EVA;BSC; performance evaluation system; TEDA Investment Holding
中文摘要：	现阶段，随着企业内部管理体制的变革，企业绩效考核与评价体系作为管理的核心和根本任务。在国外，相关专家学者通过一系列研究和分析，提出了自我独到的见解和理论，为企业业绩考核评价体系的健全和完善奠定了坚实的基础和可靠的依据。在国内，我国国有大中型企业掌握着关系国计民生的经济命脉。建立并逐步完善现代企业制度是国有企业改革的重要内容，而如何对国有企业集团进行业绩评价成为改革中必须解决的关键环节。本文认为，当前我国国有企业一方面缺乏科学的业绩评价机制，指标设置多为财务指标，单一滞后，不具有引导性，更不能按照集团总体战略对所属企业进行管理；另一方面，国有企业业绩评价指标体系中缺少揭示价值创造能力的指标，对所投资的公司缺乏资本成本约束，难以有效解决所属公司效用最大化与股东利益最大化的矛盾。天津泰达投资控股有限公司是天津市大型国有企业之一，混业经营，投资领域宽泛。对所投资企业进行绩效考核采用相对简单的财务指标法，未能起到有效引导所投资企业按照集团总体战略发挥协同作用，指标也未能有效反映所投资公司实际经营状况。本文采用EVA和平衡计分卡相结合的理论对天津泰达投资控股有限公司的绩效考核工作体系进行研究再造。通过与该公司原体系进行对比，新体系能较全面的评价其投资公司的经营水平；由于考核指标基于集团总体战略分解，也使绩效考核能充分发挥引导作用。本文尚存在以下不足：由于 EVA 与平衡计分卡相结合的业绩评价体系尚未实施，所以本文对实际困难并没有充分的预计，还需在实践中进行不断修正逐步完善。
英文摘要：	Performance evaluation, as an import component of enterprise management, has been a hot topic researched by western theory circle and practice circle. By carrying out enterprise performance evaluation, people can judge the actual operation level of enterprises objectively, fairly and accurately, evaluate the operating result of enterprise and contribution of proprietors, stimulate enterprises to improve the management, and enhance the overall efficiency of enterprises. In our country, state-owned enterprises hold the economic lifeline that concerns the national interest and people's livelihood. The significant reform of state-owned enterprises is to establish and improve gradually the modern enterprise system. However, the key point that must be solved in the reform lies in how to evaluate the performance of state-owned enterprise groups. This paper believes that, currently, on the one hand, the state-owned enterprises in our country are lack of scientific performance evaluation mechanism. The index settings are all about financial indexes, single and hysteretic, lack of guidance, not to speak of management to affiliated enterprises according to the overall strategy of the group; on the other hand, state-owned enterprise performance evaluation index system does not have index that reveals the ability of value creation and is short of capital cost constraint to the company invested. It is hard to solve the contradiction between utility maximization of affiliated company and the maximization of shareholder’s profit effectively. Tianjin TEDA Investment Holding Co., Ltd. is one of the large state-owned enterprises in Tianjin, with mixed operation and wide field of investment. Performance evaluation with the relative simple financial index method to the enterprises invested can neither lead the enterprises invested effectively to exert the synergistic effect according to the overall strategy of the group, nor reflect the actual operation situation of the enterprises invested resultfully. This paper adopts the theory of combining EVA with the balanced score card to research and reengineer the performance appraisal work system of Tianjin TEDA Investment Holding Co., Ltd. Through comparing with the original system of this company, the new system is capable of evaluate the operation level of the company invested comprehensively. As the index for performance appraisal is based on the decomposition of group’s overall strategy, the performance appraisal is given full play to the guiding function. Nevertheless, this paper has deficiency as follows: as the performance appraisal system combing EVA with the balanced score card has not been put into practice, thus, this paper is unable to estimate the actual difficulties fully, which needs to be corrected constantly and improved gradually in the practices.
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