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摘要 随着经济全球化的快速发展，企业只有注重长远利益的发展才能符合整个宏观环境的需求。我国传统的企业业绩评价主要以财务指标为主，但是却忽视了对企业长远利益影响。企业业绩评价体系的创新与提升是现如今业绩评价方式发展的方向,企业价值的不断增长是业绩考评的目的和归属。但是如果只是评价一个单一的指标会忽视这个业绩评价指标的不足，对业绩评价结果有很大的影响。企业的奖惩机制需要企业绩评价作为载体，这对公司的生产经营活动具有很大的影响。现如今，EVA 和 BSC 是两种常用的业绩评价指标，它们从不同的视角出发对企业生产经营活动成果进行考评。若将财务与非财务指标结合起来，可使得业绩评价信息更加有效可信。企业想持续生存和发展下去，必须建设新的企业业绩评价体系，将经济增加值和平衡计分卡进行有机结合，能够取长补短进而使公司业绩评价体系得到改善。全面有效的测评出一个企业经营管理业绩的情况，才能适应新经济条件下可持续发展需求。 企业的创新和发展也一定要摆脱传统的会计管理工具惯有的思路，将企业发展战略，生存理念，生产经营活动，资源管理等内容加入进来，才能全面有效的提高企业的价值，实现企业价值最大化。 58924
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毕业论文关键字：经济增加值；平衡积分卡；业绩评价体系。
Research on the combination of EVA and BSC
Abstract With the rapid development of economic globalization, enterprises only pay attention to long-term interests in order to meet the needs of the entire macro environment. The traditional enterprise performance evaluation in our country is mainly based on the financial index, but it ignores the long-term interests of the enterprise. Innovation and promotion of enterprise performance evaluation system is the direction of the development of performance evaluation, and the growing of enterprise value is the purpose and the attribution of performance evaluation. But if only the evaluation of a single index will easily ignore the lack of performance evaluation indicators, the results have a great impact on performance evaluation. The reward and punishment mechanism needs a performance evaluation as a carrier, which has a great impact on the company's production and business activities. Now EVA and BSC are two kinds of commonly used performance evaluation indicators, they start from different perspectives on the production and business activities of the results of evaluation. If the combination of financial and non-financial indicators, can make the performance evaluat ion information more effective and credible. Enterprises want to survive and develop must be building a new corporate performance evaluation system and economic increase value and the Balanced Scorecard for organic combination, can complement each other and make company "s performance evaluation system is improved. The integration of financial and non-financial indicators, and then the performance evaluation of enterprise development, comprehensive and effective evaluation of the performance of a business management, in order to adapt to the needs of sustainable development under the new economic conditions. The enterprise development strategy, surviva l philosophy, production and business activities, and resource management to join in, to comprehensively and effectively enhance the enterprise value, enterprise value maximization.
Keywords: EVA ; BSC ; performance evaluation syste.
目录
1 绪论 1
1.1 引言 1
1.2 研究的背景和意义 1
1.4 本文创新点和难点 2
1.4.1 创新点. 2
1.4.2 难点. 2