联系我们

论文查询结果	返回搜索

论文编号：	7799
作者编号：	2120132859
上传时间：	2015/12/7 0:06:42
中文题目：	EVA业绩评价在H航空公司的应用研究
英文题目：	Research on the Application of EVA Performance Appraisal in H Airlines
指导老师：	郝臣
中文关键字：	航空公司；经济增加值；业绩评价
英文关键字：	Aviation enterprise; EVA; Performance appraisal
中文摘要：	2010年，国务院国资委修订《中央企业负责人经营业绩考核暂行办法》，对中央企业施行全面的经济增加值考核。在该考核指标体系中，利润总额和经济增加值权重分别为30%和40%。后对上述考核办法进行再次修订，将利润总额和经济增加值的权重分别修改为20%和50%。表明国有企业的考核重点已逐步由资产规模和利润总额，转向以经济增加值为导向的价值创造能力。作为关系国计民生的航空运输业，随着我国市场化改革的循序渐进，在航空运输、机队规模、航线布局、法规建设以及运输保障等方面实现了持续快速发展，取得了一定的成就。但国内航空企业在公司规模不断壮大、经营业绩不断增长的同时，主业价值创造能力却未相应增长，管理水平和发展质量并没有同步提升。对其施行经济增加值考核，有利于引导公司注重提升其价值创造能力，提高企业发展质量，从而促进企业可持续发展。本文首先介绍了研究背景及意义、主要研究内容及所选取的研究方法，并对国内外研究成果进行梳理。然后对EVA基本理论和计算体系进行了详细阐述。通过与其他业绩评价方法进行对比分析，得出EVA指标在进行业绩评价方面的优越性和局限性。在此基础上，对我国航空运输业发展现状及行业特点进行简介，并选取一家处于成长期的航空企业——H航空公司作为研究对象，通过计算得出其近四年EVA指标值，并从EVA角度出发，对H航空公司的经营业绩进行评价分析，发现该公司在应用EVA过程中存在的问题并相应提出改善建议，以期EVA在H航空公司更有效发挥其作为价值管理工具的作用。本文从多个方面分析了H航空公司在实行EVA过程中存在的问题，并且相应提出改进建议，包括提高对EVA理念的认知，构建基于EVA的激励机制，对资本管控薄弱环节采取措施加以改善，探索EVA在企业中层的推进以及强化基于EVA的报告分析体系等，希望可以为业内其他公司提供一些借鉴。
英文摘要：	In 2010,the SASAC(State-owned Assets Supervision and Administration Commission) issued the Interim Measures for Assessment of the Operational Performance of Persons in Charge of Central Enterprises and conduct EVA(Economic Value Added) among the central enterprises. In the new evaluation system,the weight of the total profit and EVA are 30% and 40% respectively.Then the weight were amended to 20% and 50%,which suggests that the evaluation of the stated-owned enterprises has no longer mainly focused on the total asset and the total profit,the EVA oriented value creation ability becomes the main factor to consider.With the market oriented reform in China,the civil aviation transportation industry,which related to the national economy and the people’s livelihood,has made a great progress in air transportation, fleet size,air route layout, regulation construction, transportation guarantee capability and so on.But the domestic airlines have ignored the value creation while expanding the company size,management level and quality of development are not synchronized.The implementation of the performance appraisal based on EVA is beneficial to guide the airlines to enhance the value creation ability,improve the quality of development and promote the sustainable development of these enterprises. At the beginning,this paper introduces the research background,the significance of the research,the main content and the research method. The related research of domestic and foreign are introduced.Then the basic theory and the calculation system of EVA are described.Through comparative analysis with other performance appraisal method,it is concluded that EVA has its superiorities and limitations in performance appraisal. On the basis of the above,this paper briefly introduces the development status and characteristics of the aviation transportation industry in China,then takes H airlines ,which is in the development period,as a case and calculates H airlines’ EVA from 2011 to 2014.This paper makes an evaluation of the operating performance of H airlines from the perspective of EVA,and finds the existing problems.Then accordingly puts forward the corresponding improvement suggestions.It is hoped that EVA can get more effective application in H airlines as a tool of value management. This paper analyzes the problems existing in the application of EVA in H airlines from some aspects and accordingly puts forward the improvement suggestions,as spreading the concept of EVA through training,constructing the incentive mechanism based on EVA,taking measures to improve the weak link of capital management and controlling,exploring the application of EVA in the middle of the enterprise and establishing the report system based on EVA.It is hoped that this paper can provide some useful references for other enterprises in this industry.
查看全文：	预览  下载(下载需要进行登录)