摘要绩效是企业管理的永恒主题，上市公司绩效评价是指为实现企业战略目标，运用特定指标和标准对企业经营过程与结果进行的价值判断。有效的绩效评价方法有助于衡量上市公司的优劣，并且可以推动上市公司建立自我发展的激励与约束机制以及改善经营管理。

本文首先介绍了国内外企业绩效评价体系的研究现状以及存在的问题，为提出本文的框架和研究内容奠定基础，然后对经济增加值和平衡计分卡等相关绩效评价方法进行阐述，指出其优缺点，接着通过对经济增加值和平衡记分卡的对比分析，提出两者相融合的构想，建立EVA-BSC综合记分卡绩效评价体系。最后对上市公司如何实施新的绩效评价进行了简介，说明新建的EVA-BSC综合记分卡评价体系对上市公司具有实际意义。64847

毕业论文关键词  上市公司  绩效评价  EVA  平

Title  Discuss the influence of the comprehensive application of EVA and BSC on the performance of the listed  Corporation                                            

Abstract Performance is the eternal topic of enterprise management, the listed Corporation performance evaluation refers to achieve the strategic goal, using specific indicators and standards on business process and results of judgment of value. The performance evaluation method effectively helps measure the listed Corporation quality, and can promote the listed Corporation to establish incentive and restraint mechanisms for self development and improve the operation and management.

 This paper first introduces the domestic and foreign enterprises performance evaluation system of the status quo and existing problems, to lay the foundation for this proposed framework and contents, and then elaborate on the Economic Value Added and the Balanced Scorecard Performance Evaluation Method, point out its advantages shortcomings, followed by a comparative analysis of the economic value added and the balanced scorecard, put forward the idea of integration of both, EVA-BSC Balanced Scorecard performance evaluation system. Profile on the listed companies implementation of the new performance evaluation, the new EVA-BSC comprehensive the scorecard evaluation system of listed companies has practical significance.

Keywords listed company  Performance evaluation  Economic value added  Balanced Scorecard

目  次

1 绪论 1

1.1 研究问题的提出 1

1.2 研究思路和方法 1

2 理论基础与文献综述 3

2.1 企业绩效评价的含义 3

2.2企业绩效评价的理论基础 3

2.3企业绩效评价相关文献回顾 4

3 我国上市企业主流的绩效评价体系评析 8

3.1我国上市企业绩效评价体系现状分析 8

3.2几种主流的绩效评价体系分析 8

4 EVA与BSC的融合分析 12

4.1 EVA和BSC的对比分析 12

4.2 EVA和BSC融合的构想 14

4.3新绩效评价指标体系的构建 15

4.4 新绩效评价体系指标权重设置 17

5 案例分析—以苏宁云商为例分析 19