关于企业业绩评价体系的探讨

本篇论文包括:开题报告,中英文摘要,论文,目录,文献综述,大纲 论文编号:CW006   字数:16086,页数:36

摘  要
    20世纪90年代，企业的经营环境面临着巨大的变化。由于经济全球化和世界经济的一体化，新经济时期的到来，业绩评价作为任何经济体系中的核心问题，存在于经济生活的各个领域、各个方面。业绩评价体系起着一种导向性的作用，这种导向性作用的良好发挥，不仅有利于企业经营业绩的客观、正确评价，而且有利于企业的发展，否则，会误导企业。然而建立科学、合理的业绩评价体系需要先进理论的指导。
本文首先提出问题，接着详细地介绍了国内外现有的主要业绩评价方法，并进行了分析，指出其在我国应用出现的问题。最后在前文的基础上，针对在新经济环境下如何构建新业绩评价体系提出了自己的看法和建议。
关键词：业绩评价  评价方法  指标体系

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 evaluation 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 evaluation 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 evaluate 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 evaluation system, based on advanced systematically theories, is extremely important for a modern corporate.
First, the article introduce the basic theories of corporate performance evaluation at first, and then have recollected development process of corporate performance evaluation system abroad, and analysis the main performance evaluation methods of enterprise abroad. Then have introduced that four kind performance evaluation methods of our country is in detail, and point out the problems when those evaluation methods applying in China. Finally, the article submitted own view and suggestions on how to construct the new performance evaluation system under the new economic environment.
Key words：performance evaluation   evaluate method   index system

目  录

一、引言 ............................................................8
（一）、问题的提出 ..................................................8
（二）、研究方法 ....................................................8
（三）、论文结构安排 ................................................8
二、国内外企业业绩评价方法及分析 ....................................8
（一）、传统财务业绩评价方法 ........................................8
（二）、我国企业国有资本金评价体系及分析 ............................10
1、该企业业绩评价体系的优点 .........................................11
2、存在的不足 .......................................................11
（三）、平衡记分卡及其在我国的应用分析 ..............................12
1、平衡记分卡（Balanced Score Card）................................ 12
2、平衡记分卡在我国的应用 ...........................................13
（四）、经济增加价值及其在我国的应用分析 ............................15
1、经济增加价值（Economic Value Added，简称EVA） ....................15
2、EVA在我国的应用 ..................................................16
三、新经济下企业业绩评价体系的构建.................................. 18
（一）、建立以财务指标与非财务指标相结合的战略经营业绩评价体系 ......18
（二）、企业战略经营业绩评价体系运用过程中应注意的问题 ..............21
1、不同阶段采用相应的评价指标 .......................................21
2、根据不同评价主体的具体要求设计权重 ...............................22
3、建设良性的企业政治，注重企业文化的培植 ...........................23
四、结语 ............................................................23
附录 ................................................................25
关于企业业绩评价体系探讨的文献综述 ..................................25
参考文献............................................................ 35
致谢 ................................................................38

相关论文