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摘要随着经济发展，通信网络不断拓展延伸，通信运营商不断做大做强，通信产业在国民经济中的地位日益显著，引起社会各界的广泛关注。随着中国电信业的三次重组、3G牌照的发放、4G新技术的推广，新的市场格局错综复杂，行业竞争日益激烈。因此，如何在激烈的行业竞争中保持自身优势，提高核心竞争力，是通信运营企业保持可持续发展的核心。而绩效评价对于企业发展非常重要，它能够正确引导规范企业的经营和行为，提高企业管理质量和水平，促进企业建立激励和约束机制。本文结合通讯行业的特点，选取合理的财务指标与非财务指标，采用层次分析法来确定各个指标的权重。通过模糊综合评价法和杜邦分析对中国联合通信股份有限公司进行研究分析，并通过杜邦分析的对比分析对 EVA指标在绩效评价体系中的重要性并对中国联通在 EVA绩效方面作为评价。 27545
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毕业论文关键词 绩效评价 通信行业 EVA
Title Research on Communications Industry Performance Appraisal System Based on EVA
Abstract With the development of economy, communications networks continue to expand the extension and communications operators continue to become bigger and stronger. The status of the communications industry in the national economy is increasingly important and it raises widespread concern in the society. With three Chinese telecommunications industry restructuring, 3G license issuance, 4G promotion of new technologies, new market structure is confusing and the competitive of industry has become fiercer. Therefore, how to improve their competitiveness and maintain its advantage in the fierce competition is the core of telecommunications industry to achieve sustainable development. The performance appraisal is very important for the development of enterprises. It can correctly guide and regulate the business activities of enterprises, improve the quality and level of management and encourage enterprises to establish incentive and restraint mechanisms. According to the characteristics of the communications industry, this paper selects appropriate financial indicators and non-financial indicators, using analytic hierarchy process to determine the weight of the index weight and then doing research and analysis of China United Telecommunications Co. by fuzzy comprehensive evaluation method and comparative analysis by DuPont system. This paper analyses the importance of EVA index in the evaluation system and makes assessment on EVA performance of China Unicom. Keywords performance appraisal communications industry EVA
目 次
1 绪论 1
1.1 本文研究的背景与意义 . 1
1.2 本文研究的主要内容与方法 . 1
2 相关概论与研究综述 3
2.1 通信行业简介 . 3
2.2 绩效评价简介 . 3
2.3 EVA简介 . 4
2.4 国内外对EVA的研究 4
2.5 国内实施EVA的过程 6
3 基于EVA的指标体系设计 . 7
3.1 基于EVA的财务指标设计 7
3.2 基于EVA的非财务指标设计 10
3.3 基于EVA的通信行业绩效评价体系设计 12
4 中国联通EVA绩效评价体系案例研究 . 21
4.1 中国联通简介 . 21
4.2 模糊综合评价法的步骤 . 21
4.3 基于EVA绩效评价案例分析——中国联通 22