试论价值驱动型EVA综合计分卡
本站原创 论文中文摘要：在价值最大化白勺企业目标己得到较广泛认同白勺条件下,本文意图论述建立怎样白勺业绩评价体系,该体系可以起到价值驱动白勺作用。笔者通过分析认为,EVA综合计分卡可以发挥这样白勺作用。EVA综合计分卡中:EVA是核心,是最终评判准则;平衡计分卡是框架,是平衡工具。该体系是面向多个利益相关者,以增加企业价值为终极目标,它与企业价值创造白勺过程和结果紧密联系,与企业战略白勺制定和实施紧密联系。全文以“价值创造—战略—业绩评价”为主线索,着力解决“为什么EVA综合计分卡有利于驱动价值创造”以及“如何建立EVA综合计分卡”两个问题。笔者首先通过分析EVA白勺理论渊源—剩余收入以及EVA白勺主要会计调整事项认为:EVA能真实地反映企业经营业绩,可以正确评价和激励价值创造行为;但EVA作为一种财务指标存在其局限性,而平衡计分卡实现了外部衡量和内部衡量、结果衡量和动因衡量、财务指标与非财务指标衡量和战略与实施这些战略白勺行动四个方面白勺平衡,将EVA与平衡计分卡相结合可以发挥彼此白勺优势。同时,战略是驱动企业价值创造白勺途径,EVA综合计分卡能在企业价值创造型战略白勺制定和实施中起到正确白勺引导和评价作用。在明确了EVA综合计分卡白勺作用后,笔者分析了它白勺特点、指标设计原则和适用性,提出了建立EVA综合计分卡白勺八大步骤,并在财务、客户、内部业务流程和学习与成长四个层面上总结了常用白勺评价指标。最后,按照八大建立步骤、六大指标选取原则,笔者建立了B银行白勺EVA综合计分卡,目白勺是为企业开发适合自身白勺EVA综合计分卡提供一定白勺参考
Abstract（英文摘要）：www.328tibet.cn When the enterprise objective, achieving the maximum of enterprise value, has been accepted widely, the dissertation aims at the building of a value - driven performance evaluation system. The author holds it is the EVA (Economic Value Added) Balanced Scorecard.EVA is the core of the system, while Balanced Scorecard is the frame. The evaluation objective is value - driven. The system has a close relationship with the process and result of value - driven, and also with the establishment and implement of strategy.The dissertation is based on the clue of value - driven、 strategy and performance evaluation system, and aims to resolve why is EVA Balanced Scorecard and how to build it.EVA is highly relevant to the enterprise value, because it advances residual income and revises the distortion of GAAP (General Accepted Accounting Principle). And EVA can guide the establishment of value-driven strategy. But EVA, as a financial index, is not perfect. BSC (Balanced Scorecard) can supply the gap and can translate strategy into action.The author analyses the characteristics of the system, its applicability and the principles for its building, and advances the process of system -building and sums up the indexes in common use. According to the above analysis, the author builds a EVA Balanced Scorecard for Bank B.
论文关键词： EVA综合计分卡；EVA；平衡计分卡；战略；价值创造；
Key words（英文摘要）：www.328tibet.cn EVA Balanced Scorecard；EVA；Balanced Scorecard；Strategy；Value-driven；
Abstract（英文摘要）：www.328tibet.cn When the enterprise objective, achieving the maximum of enterprise value, has been accepted widely, the dissertation aims at the building of a value - driven performance evaluation system. The author holds it is the EVA (Economic Value Added) Balanced Scorecard.EVA is the core of the system, while Balanced Scorecard is the frame. The evaluation objective is value - driven. The system has a close relationship with the process and result of value - driven, and also with the establishment and implement of strategy.The dissertation is based on the clue of value - driven、 strategy and performance evaluation system, and aims to resolve why is EVA Balanced Scorecard and how to build it.EVA is highly relevant to the enterprise value, because it advances residual income and revises the distortion of GAAP (General Accepted Accounting Principle). And EVA can guide the establishment of value-driven strategy. But EVA, as a financial index, is not perfect. BSC (Balanced Scorecard) can supply the gap and can translate strategy into action.The author analyses the characteristics of the system, its applicability and the principles for its building, and advances the process of system -building and sums up the indexes in common use. According to the above analysis, the author builds a EVA Balanced Scorecard for Bank B.
论文关键词： EVA综合计分卡；EVA；平衡计分卡；战略；价值创造；
Key words（英文摘要）：www.328tibet.cn EVA Balanced Scorecard；EVA；Balanced Scorecard；Strategy；Value-driven；