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Title: 基于平衡计分卡和经济增加值 对中央企业绩效评价体系的研究 = A study on the use of balanced scorecard and economic value added in the performance evaluation system of central enterprises
Authors: 胡晓涛 Hu, Xiao Tao
Keywords: DRNTU::Social sciences::Economic development::China
DRNTU::Business::Management::Managerial economics
Issue Date: 2011
Abstract: 中央企业是中国国民经济的重要支柱。2010 年 1 月 29 日,国务院国有资产监督管理委员会发布了新修订的《中央企业负责人经营业绩考核暂行办法》,从 2010 年开始,在中央企业全面推行经济增加值(EVA)考核。因此,为了提高中央企业的价值创造能力,提升发展质量,实现可持续发展,全面分析、研究引入 EVA 指标考核后的中央企业绩效评价体系是本文研究重点。本文系统分析了 EVA 和平衡计分卡(BSC)的优缺点,分析了目前国内专家在 EVA 和 BSC 综合运用方面的研究成果,找出了存在的问题,明确了本文的研究方向。并以此为基础,通过研究中央企业 EVA 试点应用情况,详细解读国资委新考核暂行办法,围绕中央企业战略目标和使命,综合运用 BSC、关键绩效评价指标(KPI)、层次分析法(AHP)等管理工具,实施战略管理,系统研究构建了中央企业绩效评价体系,为中央企业更好地满足国资委的考核要 求,提供了科学、合理地绩效评估标准和方法,促进中央企业更好地履行国有资产保值增值的责任,重视价值管理和创造、提高风险控制水平。 Central enterprises is an important pillar of China's national economy. January 29, 2010, State-owned Assets Supervision and Administration Commission issued a revised "central business executives Interim Measures for performance evaluation", starting in 2010, the full implementation of the central business economic value added (EVA) evaluation. Therefore, in order to improve the value creation capacity of the central enterprises, improve the quality of development, achieve sustainable development, a comprehensive analysis of the introduction of EVA targets after assessing enterprise performance evaluation system is central in this study.
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