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论文编号：	8189
作者编号：	2120123104
上传时间：	2016/6/2 14:40:18
中文题目：	基于4M模型的J公司EVA价值管理体系研究
英文题目：	Study on Corporate J '' EVA-oriented Value Management system Based on 4M model
指导老师：	王全喜
中文关键字：	中央企业；EVA；4M；价值管理体系；J公司
英文关键字：	Central enterprises; EVA; Stern Stewart''s 4M model; Value management system; Corporate J
中文摘要：	本文从目前中央企业的发展环境入手，指出无论从国资委对中央企业的监管要求来看，还是从企业健康发展的内在需求来看，完善J公司EVA价值管理体系进而提升企业管理水平都具有重要的现实意义。 本文从经济增加值（EVA）的概念着手，通过经济增加值（EVA）与部分传统指标的对比，分析经济增加值（EVA）的优缺点，指出经济增加值（EVA）极好地契合价值管理的核心理念，因而适于作为企业价值管理体系的核心，接下来重点介绍了美国思腾思特公司的4M模型，指出4M模型能够比较全面地对企业EVA价值管理体系进行研究。 基于以上理论研究，本文首先对J公司在EVA价值管理方面取得的成效进行了回顾，指出EVA价值管理虽然对J公司的发展起到了一定的积极作用，但其关键财务指标显示，J公司的EVA价值管理现状与思腾思特公司EVA价值管理体系的要求还有较大差距；然后借助思腾思特公司的4M模型从业绩考核、管理体系、激励制度和理念体系四个角度对J公司发展质量不够高的原因进行剖析, 指出J公司尚处于EVA价值管理体系应用的初级阶段，J公司在EVA衡量等方面还存在一些不足；最后就运用4M模型建立适宜J公司实际的EVA衡量方法、EVA管理体系、EVA激励制度等提出了部分改进建议。 文章篇末得出结论，J公司发展质量不够高并不是因为EVA价值管理体系不够先进，而是J公司在EVA价值管理体系应用方面还存在一些不足，还需要根据企业实际从业绩考核、薪酬制度等角度对公司的EVA价值管理体系作进一步完善。 本文希望能够解决目前J公司EVA价值管理中存在的一些问题，进一步完善J公司的EVA价值管理体系，优化资源配置，提升企业价值；也希望本文的研究能够对其他中央企业完善其EVA价值管理体系，实现提质增效的目标提供部分参考。
英文摘要：	From the perspective of central enterprises’ developing environment, this article points out that further study on central business EVA value management system is of great practical significance to improve the quality and efficiency of the central enterprises, which not only meet the supervision requirements of state-owned assets supervision and administration commission, but also meet internal demand of healthy development of the enterprise. This article starts from the concept of economic value added (EVA), analyses the advantages and disadvantages of EVA through the comparison between EVA and some traditional indicators, and noted EVA excellently fits the core concept of value management. Then we introduce the 4M model proposed by Stern Stewart, and point out that it analyzes enterprises’ value management more comprehensively. Based on the above theory, this paper firstly reviews the effectiveness made in EVA value management of corporate J, noted that although EVA management has played a positive role in corporate J’s development, but the key financial indicators shows there is a large gap between the current status of corporate J’s EVA value management and the requirement of Stern Stewart’s EVA value management system. Then we analyzes corporate J’s EVA value management system from four aspects, performance evaluation, management system, incentive system and the mindset of the effectiveness, based on Stern Stewart's 4M model, noted that corporate J is still in initial application stage of EVA value management system. In the last, we offer some suggestions on using 4M model to build suitable EVA measurement tools, EVA value management system, EVA oriented incentive system. At the end of this article, we come to the conclusion that the developing quality of corporate J is not high, which is because there are still some shortcomings in corporate J’s EVA value management system applications, not that EVA value management system is not advanced. Therefore, we still need to further improve corporate J’s EVA value management system from many aspects such as performance appraisal, compensation system, etc. We hope this article would help to solve the present problems in corporate J’s EVA value management system and consummate the EVA value management system of corporate J, in order to improve capital utilization efficiency and enhance the corporate value. We also hope this article would offer reference to other central enterprises to consummate their EVA value management system.
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