（会计学专业论文）研究构建eva与bsc相结合的绩效评价体系——以信达资产管理公司为例.pdf

? ? ? ? ? !#$% ? ?i ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?eva?bsc?eva ? ? ! #?$%? eva ab bsc 89cdefg?=:;h ij eva klmnopqrs289:;?etuvwj bsc xyze x?_1a./8bcde? ?fghija?e?klmnop? ! p q789:;rstuv wxytz|?g5?e?kl?fghij#?g hp! ghrs?l?e?|?d? ?y?kle?r? ?r?fghije?fghij?ij? ?b? ?n?2?fghij?+?e?kl? ?“h?pa?kl?p?e?kl?vwxyefi fl ?d ?!?#89pghp?p?9p”?!?db?i jfi fl ?klhija?:;kletu?dp?+? ?fg?!kan?2 eva ? bsc ?e? eva ab bsc 89cdefg?=:;4?fi ghe?=b?ij ?fi fl r?;-?:;abz?!?e?:;4?eva fl ?i ?e?-?e?1?fghij4?fi fl ?o?tu - eva?|vw?xy? ? ? ?fghij?ij? ? ? ? ? ? ? !#$% ? ?ii abstract performance evaluation of the two methodseconomic value added (eva) and the balanced scorecard (bsc)have advantages and disadvantages. eva considers the interests of the cost of capital, has the definition of profits from the economic point, makes the operators and the interests of shareholders in line. bsc introduces the non-financial indicators, assesses corporate performance from multi-angle. eva will be taken as a principal financial aspects assessment criteria of bsc, overcomes shortcoming of eva that only evaluates the historic, short-term financial indicators, compensates shortcoming of bsc for the lack of attention, contribute to the achievement of shareholder wealth maximization. existing performance evaluation system of asset management company exists some problems, for example, ignores the cost of capital, lights non-financial indicators, pay incentives are not in place etc. so it is necessary to introduce new performance appraisal system. now, asset management companies, from the strategic management, cost management and information system, has been basically established the implementation of the evaluation system with the pre-conditions. based on cinda asset management corporation (cinda corporation) as the asset management companys leading enterprises in china , the paper tries to construct a practical performance evaluation system that suits the operating characteristics of asset management companies. this paper outlines three major components, that is, the theory, the analysis of existing evaluation system, the new evaluation system construction and incentives designed. and from the financial, risk management, customers, internal business processes, learning and growth five aspects, designs the new performance evaluation system for cinda corporation, overcomes the shortcomings of existing index system, can comprehensively and objectively reflect its operating performance. the main research results: first, introduces eva and bsc combination of performance evaluation of ideas, takes eva as bsc evaluation system a major financial indicator; second, sets risk management assessment, designs the performance indicators for cinda corporation that take the quality objectives and indicators of reward and ? 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