经济增加值和平衡计分卡的结合研究
毕业论文关键字：经济增加值；平衡积分卡；业绩评价体系。
Research on the combination of EVA and BSC
Abstract With the rapid development of economic globalization, enterprises only pay attention to long-term interests in order to meet the needs of the entire macro environment. The traditional enterprise performance evaluation in our country is mainly based on the financial index, but it ignores the long-term interests of the enterprise. Innovation and promotion of enterprise performance evaluation system is the direction of the development of performance evaluation, and the growing of enterprise value is the purpose and the attribution of performance evaluation. But if only the evaluation of a single index will easily ignore the lack of performance evaluation indicators, the results have a great impact on performance evaluation. The reward and punishment mechanism needs a performance evaluation as a carrier, which has a great impact on the company's production and business activities. Now EVA and BSC are two kinds of commonly used performance evaluation indicators, they start from different perspectives on the production and business activities of the results of evaluation. If the combination of financial and non-financial indicators, can make the performance evaluat ion information more effective and credible. Enterprises want to survive and develop must be building a new corporate performance evaluation system and economic increase value and the Balanced Scorecard for organic combination, can complement each other and make company "s performance evaluation system is improved. The integration of financial and non-financial indicators, and then the performance evaluation of enterprise development, comprehensive and effective evaluation of the performance of a business management, in order to adapt to the needs of sustainable development under the new economic conditions. The enterprise development strategy, surviva l philosophy, production and business activities, and resource management to join in, to comprehensively and effectively enhance the enterprise value, enterprise value maximization.
Keywords: EVA ; BSC ; performance evaluation syste.
目录
1 绪论 1
1.1 引言 1
1.2 研究的背景和意义 1
1.3 国内外研究综述 2
1.4 本文创新点和难点 2
1.4.1 创新点. 2
1.4.2 难点. 2
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