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摘要在我国，国有企业作为国民经济支柱，在市场中长期占据着主导地位，他们对市场经济有相当大的影响力，对其他企业起到了先锋模范作用。然而很多国有企业在政府长期大力扶持下，企业竞争力与创新精神不足，其管理水平也亟待提高。Eva作为一种新型的企业绩效评价指标，已经被全球超过300多家大型公司作为企业绩效考评和管理的工具，国内的一些大企业也开始使用Eva作为企业的绩效考核标准。在这样的背景下，研究EVA在国有企业绩效管理中的应用具有重大意义。
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本文以国企为研究对象，分析研究了国有企业绩效管理的现状及存在问题，并提出了基于EVA的国有企业绩效管理体系，结合具体案例，分析了EVA在国企绩效评价及激励方面的运用，最后就如何让EVA在国有企业绩效管理发挥更好的作用提出了自己的意见。22352
毕业论文关键词 EVA 国有企业 绩效管理
Title: Research on application of EVA in the performance management of state-owned enterprises
Abstract
In our country，as the mainstay of the national economy, state-owned enterprises occupy the dominant position in the long-term market，they have considerable influence on the market economy and play the vanguard and exemplary role to other enterprises. However, due to long-term government support, most state-owned enterprises lack the competence and the spirit of innovation, the management level needs to be improved. As a new index for assessing the performance of enterprises,EVA has been used as the enterprise performance appraisal and management tools by more than 300 Large Firm in the world, a number of large domestic enterprises have begun to use EVA as the enterprise performance appraisal standards too. In this context, research on EVA has great significance in the application of performance management in state-owned enterprises.
This article regard the state-owned enterprises as the research object, analysis the situation of performance management in state-owned enterprises and the existing problems, and puts forward the system of state-owned enterprise performance management based on EVA, combining the concrete case, analysis of the use of EVA in the state-owned enterprise performance evaluation and incentive,and put forward my own views on how to let EVA play a better role in performance management of state-owned enterprises.
Key Words EVA state-owned enterprises performance management
目 录
1 绪论1
1.1研究背景及研究意义1
1.2研究思路及研究方法2
2 EVA概述及研究现状3
2.1EVA相关概念. 4
2.2EVA的计算. 4
2.3EVA国内外研究现状. 5
3 国有企业绩效管理的现状及存在问题8
3.1国有企业绩效管理现状8
3.2国有企业现有的绩效评价方法8
3.3国有企业绩效管理存在的问题 9
4 基于EVA的国有企业绩效管理体系 12
4.1评价系统 12
4.2管理系统 12
4.3激励制度..14
4.4理念系统..15
5 EVA在国有企业绩效管理中应用的案例研究16
5.1企业简介..16
5.2传统绩效评价指标..16
5.3EVA的计算... 18
5.4EVA激励... 20
5.5EVA在企业绩效管理中的优势及局限性... 25
6 EVA具体实施的相关对策和建议29
6.1注意事项..28
6.2有关建议..29
结 论 31