關于企業業績評價體系的探討

財務管理本篇論文包括:開題報告,中英文摘要,論文,目錄,文獻綜述,大綱 論文編號:CW006   字數:16086,頁數:36

目  錄

一、引言 ............................................................8
（一）、問題的提出 ..................................................8
（二）、研究方法 ....................................................8
（三）、論文結構安排 ................................................8
二、國內外企業業績評價方法及分析 ....................................8
（一）、傳統財務業績評價方法 ........................................8
（二）、我國企業國有資本金評價體系及分析 ............................10
1、該企業業績評價體系的優點 .........................................11
2、存在的不足 .......................................................11
（三）、平衡記分卡及其在我國的應用分析 ..............................12
1、平衡記分卡（Balanced Score Card）................................ 12
2、平衡記分卡在我國的應用 ...........................................13
（四）、經濟增加價值及其在我國的應用分析 ............................15
1、經濟增加價值（Economic Value Added，簡稱EVA） ....................15
2、EVA在我國的應用 ..................................................16
三、新經濟下企業業績評價體系的構建.................................. 18
（一）、建立以財務指標與非財務指標相結合的戰略經營業績評價體系 ......18
（二）、企業戰略經營業績評價體系運用過程中應注意的問題 ..............21
1、不同階段采用相應的評價指標 .......................................21
2、根據不同評價主體的具體要求設計權重 ...............................22
3、建設良性的企業政治，注重企業文化的培植 ...........................23
四、結語 ............................................................23
附錄 ................................................................25
關于企業業績評價體系探討的文獻綜述 ..................................25
參考文獻............................................................ 35
致謝 ................................................................38

摘  要
    20世紀90年代，企業的經營環境面臨著巨大的變化。由于經濟全球化和世界經濟的一體化，新經濟時期的到來，業績評價作為任何經濟體系中的核心問題，存在于經濟生活的各個領域、各個方面。業績評價體系起著一種導向性的作用，這種導向性作用的良好發揮，不僅有利于企業經營業績的客觀、正確評價，而且有利于企業的發展，否則，會誤導企業。然而建立科學、合理的業績評價體系需要先進理論的指導。
本文首先提出問題，接著詳細地介紹了國內外現有的主要業績評價方法，并進行了分析，指出其在我國應用出現的問題。最后在前文的基礎上，針對在新經濟環境下如何構建新業績評價體系提出了自己的看法和建議。
關鍵詞：業績評價  評價方法  指標體系

Abstract
1990’s, the corporate management environment is confronted with gigantic change. As a result of economic globalization and world economy integration, new economy period arrival, performance eva luation is a key question in any economic system, and exists in each field, each respect of economic lives. This is because of that the corporate performance eva luation system function as guiding direction in the developing course of a corporate. To make full of use such function, it will benefit not only to eva luate the corporate operation achievement objectively and correctly, but also to corporate develop stably in a long term; otherwise, it will mislead the corporate operation. So, to establish a scientific and rational corporate performance eva luation system, based on advanced systematically theories, is extremely important for a modern corporate.
First, the article introduce the basic theories of corporate performance eva luation at first, and then have recollected development process of corporate performance eva luation system abroad, and analysis the main performance eva luation methods of enterprise abroad. Then have introduced that four kind performance eva luation methods of our country is in detail, and point out the problems when those eva luation methods applying in China. Finally, the article submitted own view and suggestions on how to construct the new performance eva luation system under the new economic environment.
Key words：performance eva luation   eva luate method   index system