【作者】 刘峰；

【导师】 朱少英；

【作者基本信息】 广西大学 ， 企业管理， 2013， 硕士

【摘要】 2009年12月31日,国资委宣布从2010年起对中央企业进行EVA考核。从此,EVA便成为了对企业进行绩效考核的最重要一环。而EVA是针对企业整体绩效进行评价的理论体系,如何能够构建出以EVA为核心针对基层员工的绩效评价模型,便是本文的研究重点。本文首先对国内外的绩效评价模型以及EVA理论体系的文献资料进行了整理并总结。然后通过理论分析,提出了EVA-BSC绩效评价模型的构建思路和逻辑框架。本文在对建设银行支行网点绩效评价模型的实证研究中,通过年报检索、问卷调查、因子分析、回归分析、层次分析法等多种有效的方法,全面展示了EVA-BSC绩效评价模型的构建过程。本文的研究创新之处主要有以下三点：一是在绩效模型构建上的创新,首次将EVA作为战略导向来构建对企业的绩效评价模型。克服了已有的EVA与BSC结合中忽略EVA核心地位的缺点。其次,针对银行业的特点,参考了资本市场的规律,通过合适的会计项调整,对几家国有商业银行以及股份制商业银行的EVA进行了计算研究。第三、首创性的针对商业银行支行网点的柜员作研究对象,构建出EVA-BSC绩效评价模型,使得银行针对网点柜员的绩效评价更具导向性。更多还原

【Abstract】 《Interim Measures of Performance Appraisals by Central Enterprise》 promulgated by Decree No.22of SASAC(State-owned Assets Supervision and Administration Commission) on December31,2009. That measures announced EVA(Economic Value Added) evaluation was carried out on the central enterprises since2010. From now on, EVA has played the most important role of enterprise performance evaluation since that day. In view of EVA directed at the whole enterprise performance evaluation, our research focus on how to bulid grass-roots staff performance evaluation model by the core of EVA.It first summarized performance evaluation models at home and abroad, and EVA theory system. And then put forward to the construction and logical frame of the model of EVA balance scorecard performance evaluation through theoretical analysis. In the empirical research of performance evaluation model on CCB(China Construction Bank) branches, comprehensive processed the model of EVA balance scorecard performance appraisal by means of retrieving annual report, questionnaire, factor analysis, regression analysis, AHP(analytic hierarchy process).The innovation in this thesis mainly embodies the following three:First to use EVA as strategic orientation to build a model of enterprise performance evaluation. To overcome the weakness of ignoring the important of EVA when combination existing EVA and BSC. Then via characteristics of banking, rules of capital markets, appropriate accounting adjustment, calculating EVA of SOCB(State-owned commercial Bank) and joint-stock commercial bank. Pioneering aimed at commercial bank branches tellers as our research subjects, constructed the evaluation model of EVA comprehensive balance scorecard performance, making performance evaluation of branch tellers shown to provided a guiding role.更多还原