国有施工企业EVA-BSC相融合的业绩考核模式研究

　　摘要

　　本文从施工企业当前和未来一段时期的国家宏观调控和经济形势趋势入手,从国有施工企业提高核心竞争力、加大安全生产及实现股东价值最大化的战略目标出发,以EVA和BSC为理论基础,构建了 EVA-BSC相融合的业绩评价体系,在此思路和理论的支持下,通过以中铁X局集团有限公司的为案例进行研究论证,全方位的战略分析并结合企业实际,对我国国有施工企业EVA-BSC相融合的业绩考核进行了深入研究,形成一套可供我国国有施工企业参考的业绩评价体系。

　　本文共分五个部分。第一部分为绪论,主要阐述了论文的选题背景和选题意义,指出构建适合我国国有施工企业业绩评价指标体系的重要性;第二部分为业绩绩效评价指标体系研究动态,介绍了有关国内外研究现状和相关文献综述,为构建适合我国国有施工企业经营业绩评价指标体系提供理论支撑和借鉴价值;第三部分为业绩评价体系理论框架,主要阐述了业绩评价的定义和产生的原因,以及业绩评价相关理论;第四部分为国有施工企业EVA-BSC业绩评价方法,本章通过比较分析传统业绩评价方?法不足,引出了较为先进的EVA、BSC评价方法,并对两者的优势与劣势进行了分析,最终提出将两者结合形成EVA-BSC业绩评价方法的观点,同时对于该方法在国有施工企业的应用的必要性进行了分析;第五部分为EVA-BSC业绩评价体系构建与实施,本章以中铁X局以及其子公司为例就针对这一评价体系如何构建、实施及如何具体运用,展幵深入的讨论,为其他施工企业业绩评价体系提供一定参考价值;最后一个部分是文章的结论及研究展望。

　　本文的主要创新之处有以下三点:第一,本文将EVA和BSC相结合,建立EVA-BSC相融合的综合业绩评价体系,并且对于综合评价体系的指标进行分类,以此适应我国国有施工企业业绩评价体系;第二,本文在对我国国有施工企业业绩进行评价时,结合国有施工企业实际,将EVA与BSC指标完全融合,在此基础上,还增加了对施工企业有重大影响的非财务指标,如安全生产;第三,本文对构建企业业绩评价体系时,突出了 EVA指标重要性应用,在关注毛利率、净资产收益率等经济效益指标基础上,增加了节能减排等方面的社会责任是否超标的评价。同时,将EVA与BSC业绩评价体系运用到施工企业所属子分公司的考核之中。

　　关键词:施工企业;EVA ; BSC;业绩评价

　　Abstract

　　The article starts from nation macroeconomic control and economic situation trend ofconstruction enterprises at present and in future. Pay an attention to enhance constructionenterprises core competitive force, increase safety production and carry out stockholdermaximal value, Build syncretic performance evaluation system with EVA BSC on the basisof EVA and BSC theory. Take china railway as a model to study and prove and use strategicanalysis,in the mean time there are in-depth researches to be done for performanceexamination in according with government-owned construction enterprises EVA - BSC, inorder to establish a performance evaluation system for government-owned constructionenterprises.

　　The article is divided into five parts. First part is prolegomena; it elaboratesbackground significance of selected topics and significance, points out significance ofperformance evaluation index system that is suitable for our government-ownedconstruction enterprises. Second part is index system of performance merit appraising inresearch dynamic state, it introduces research positions and overview of related literaturesboth abroad and home to provide theory support and function of use as reference for ourgovernnient-owned construction enterprises index system in operating performanceassessment. Third part is a frame of system theory that elaborates definition of performanceevaluation and arising causes as well as performance evaluation correlation theory. Fourthpart is an EVA - BSC performance evaluation techniques of government-ownedconstruction enterprises, Through analyses in traditional performance evaluation techniques,obtains an advanced EVA、BSC evaluation procedures, compares them between advantageand disadvantage, finally viewpoint of performance evaluation techniques of EVA - BSCcan be given. Necessity of applying in government-owned construction enterprises for themethod is analyzed. Fifth part is a system construction and implementation of EVA - BSCperformance evaluation of EVA - BSC,the article takes china railway as a model, thereare in-depth discuss to be carried out in the way of construction, execution and use forevaluation system, it also provides reference value for other performance evaluationsystem of construction enterprises. The last part is a conclusion and envisage.

　　The innovations of this article are as follows: firstly, it combines the usage of EVAand BSC, and establish an EVA-BSC inter-related system of comprehensive performanceappraisal. In addition, this article classifies different types of the comprehensiveperformance appraisal, which accommodates the performance appraisal system ofstate-owned construction enterprise. Secondly, this article gives comments on thestate-owned construction enterprise performance appraisal system according to the realityand current situation of the state-owned construction with the total combination of EVA andBSC. Meanwhile, the non-financial factors which exert significant influence of thestate-owned construction are also included in this article, such as safety in production.

　　Thirdly, this article highlights the importance of utility of EVA,when establishes theenterprise performance appraisal system. It focuses on the gross profit margin, return on netasset and other economic efficiency indicators. In addition, it also includes the valuation ofsocial responsibility such as energy-saving and emission-reduction. At the same time,EVA and BSC are also used in the performance appraisal system of the subsidiaries andbranch offices of the construction enterprise measurement system .

　　keywords: Construction enterprises; EVA ; BSC; Performance evaluation


    目录

　　第1章 绪论

　　1.1选题背景

　　1.2选题意义

　　第2章业绩绩效评价指标体系研究动态

　　2.1国外学者研究动态

　　2.1.1 关于EVA的石开究现状

　　2.1.2关于BSC的研究现状

　　2.1.3关于EVA和BSC相结合的研究现状

　　2.2国内学者研究动态

　　2.2.1关于EVA的研究现状

　　2.2.2关于BSC的研究现状

　　2.2.3关于EVA和BSC相结合的研究现状

　　2. 3国内外文文献评价综述

　　2.4研究内容和方法

　　2.4.1研究内容

　　2.4.2研究方法

　　2.5论文的创新点

　　第3章业绩评价体系理论框架

　　3.1业绩评价的定义和产生的原因

　　3.2业绩评价体系相关理论

　　第4章国有施工企业EVA-BSC业绩评价方法

　　4.1传统业绩评价方法

　　4.2 EVA与BSC评价方法

　　4.2.1EVA业绩评价体系

　　4.2.2BSC业绩评价体系

　　4.2.3EVA与BSC方法比较

　　4.3国有施工企业引入EVA-BSC的必要性

　　4.3.1EVA与BSC的结合的必要性分析

　　4.3.2EVA-BSC业绩评价体系在国有施工企业运用的可行性分析

　　第5章EVA-BSG业绩评价体系构建与实施-以中铁X局为例

　　5.1中铁X局集团公司简介

　　5.2中铁X局EVA-BSC业绩评价体系的构建

　　5.2.1评价意义及对象

　　5.2.2评价基础及评价原则

　　5.2.3评价体系指标的构建

　　5.3中铁X局EVA-BSC业绩评价体系实施细则及具体运用

　　5.3.1中铁X局EVA-BSC业绩评价体系实施细则

　　5.3.2中铁X局EVA-BSC业绩评价体系具体实施

　　5.3.3中铁X局下属单位EVA-BSC业绩评价体系具体实施

　　结论

　　致谢

　　参考文献