以EVA为导向的国有企业经营业绩评价指标体系研究.pdf

山西财经大学
硕士学位论文
以EVA为导向的国有企业经营业绩评价指标体系研究
姓名:项洪娜
申请学位级别:硕士
专业:会计学
指导教师:余春宏
2009-05-25
摘要
经营业绩评价是企业管理体系的重要组成部分。企业综合对比分析业绩,
对其按市场经济要求转变经营观念、提高竞争力、实现协调发展起着积极作用。
目前,国有企业的业绩评价体系是以会计利润为导向的,有着诸多缺陷,
越来越不适应国有企业所处的发展环境。为了构建更科学合理的国有企业经营
业绩评价体系,本文认为应全面引入,建立以为导向的经营业绩评价指
标体系。
本文在剖析现有国有企业经营业绩评价指标的基础上,引入概念,接
着分析了国有企业实施可能面临的问题并提出相应对策,由此构造了以
为核心的国有企业业绩评价体系,并结合青岛啤酒和中药行业的案例说明了
业绩评价指标体系的应用及有效性,最后结语部分对全文进行简要地总结。
本文的创新之处:从获利能力、发展能力和营运能力三个方面构建了以经
济增加值为导向的国有企业经营者业绩的评价指标。

【关键词】国有企业业绩评价经济增加值权益资本成本

3
Abstract
Enterprise operation performance measurement plays a very important part in an enterprise’s
management system. It is favorable to transform management ideas, boosting petitiveness,
achieve coordinated development.
Judging from the current situation,SOEs’ operating performance evaluation is based
profit,and it cannot apply to economic environment because its disadvantages. In order to create
operating performance evaluation System reasonably, the dissertation puts forward to the
value-based operating performance evaluation System of SOEs on the basis of Economic Value
Added(EVA).
This thesis introduces EVA on the basis of the analysis of current operating Performance
Measurement Index System. And further points out problems exiting in the application of the EVA
Performance Measurement Index System in Chinese state-owned enterprise, and put forward
bring forward the Value-based Management System on the basis of EVA,and it
makes examples of Tsingtao pany limited and herbal medicine business to prove its
, the author summarizes the whole paper in very simple language.
The innovations in this paper are as follow:
This text suggests establishing EVA Performance Measurement Index System from perspective
of enterprise profitability,development ability and management ability.

【Key Words】State-owned enterprise(SOE) Performance Measurement
Economic Value