文档介绍：首都经济贸易大学硕士学位论文企业集团经营业绩评价体系设计姓名:田超申请学位级别:硕士专业:会计学指导教师:杨世忠 20020910 ———————飞幻内容提要(随着知识经济和信息技术的F1益发展,企业集团原有的一套以利润考核为主体的企业集团经营业绩评价体系已经越来越不适应管理的需要。因而作为国有经济支柱的企业集团迫切需要一套适应时代发展要求的新型企业集团经营业绩评价体系,以通过对集团经营业绩的考评达到管理提升、促进创新、提高企业核心竞争力的目的:k-一一奎文首先对企业集团经营业绩评价体系的必要性和可行性进行做了简要阐述:而后,以企业战略为逻辑出发点,在分析企业集团(特别是我国企业集团) 的特征、优劣势、发展方向的基础上,沦述了企业集团业绩评价体系设计的特殊性问题;在关键业绩考核指标驱动因素分析的基础上,最终建立了一个以综合记分卡为基本模型的集团企业经营业绩评价体系。论文中引用并评述了中外学者近年来对企业经营业绩评价的理论和方法,评价体系中使用了EVA、现金流指标,同时将企业文化、研发与创新等与企业集团长期业绩有密切联系的指标引入了评价体系之中。此外,论文通过对设计指标的运用条件和权重问题的有针对性的论述,增加了评价体系的可操作性。<=一关键字企业集团经营业绩 Abstract With thedevelopment ofknowledge economy and theinformation technology,today’S performance evaluation system forthe enterprise group ing new type ofevaluation system,meeting with the demand ofthe latestera,isbadly needed by thestate—owned enterprise group,which is thetimber ofChinese economy,to elevate the management,urge theinnovation,and promote the petitiveness Firstly,this theme briefs on the necessities and feasibility of the performance evalumion system for thegroups,and then itdiscusses some specialties indesigning the system on the basis ofanalysis on the characterisitics,the weakness and strength,the direction of the development ,a new type ofperformance evaluation system,which borrows lotsofmerits from Balance Scorecard Model,is built on thebasement ofKPI analysis The articlealsointroduces and states some recent discoveries,ways and methods ofevaluation system in stateand out state,importing EVA,cash flow ratios,adding lotsoffreshindex such as corporation cultureand R&D and innovation,which closely related tothelong-term performance of ,it highlights on theapplicability and theweighs ofeach index,which makes thesystem much more operable 一垒錾整里篓茎鎏笾登墼整蹩鎏盐一?焱娥集透经藿薤绩谔赞髂系茨谤弓; 《地位,_弗辩亭圭尝安篷奄羲蘩走影璃。爨蠢缓雾辍程惫鼗熊臻匏经蓉却攀拶∞濮,尽警瓣务端话撩疑淹避转换囊馥经蘧规魏、建立瓣代企监蒜嚆￡餐手段偻辫霄企照集耍援强翻壤,想囊委塞叉上鬟穗走踌疹发暴熬蜜掰最罨蓑受。究冀辍麓;嚣i蠢赘一囊垒照经营建缝译蛰律鬈裁褥了餐鹱者辩鬟莺管壤弦淹,蒸鬻凑魏各缀垒鲎鬟孽爨予戆蹇藏蠛藏羲竞纛鞫濑鸯损骚檬簿鬟莲毫鑫蠢黪建燕鸯