基于EVA综合计分卡的港口经营业绩评价  

Port operating performance evaluation based on EVA comprehensive scorecard

作　　者：张昕伟[1] 谢新连[1] 

机构地区：[1]大连海事大学交通运输管理学院,辽宁大连116026

出　　处：《大连海事大学学报》2011年第4期101-103,108,共4页Journal of Dalian Maritime University

摘　　要：为对我国港口经营业绩进行较为全面的评价,将经济增加值评价方法与平衡计分卡方法相结合,构造EVA综合计分卡评价方法.运用层次分析法对各指标构造两两判断比较矩阵,计算权重向量,并进行实例分析.EVA综合计分卡使港口评价兼顾财务指标与非财务指标,体现港口企业的长期发展能力,可真实反映港口经营状况,为企业决策者提供决策支持.EVA comprehensive score card evaluation system was constructed combing the evaluation and economic value added method with balanced scorecard method to give a more comprehensive evaluation to our port operating performance.Each index of analytic hierarchy process opposite comparative matrix was constructed,and weight vector was calculated,and example calculation was carried out.It is indicated that EVA comprehensive score card evaluation system considers both financial index and non-financial indicators,and embodies the long-term development ability of the port enterprises,which can really reflect port operation situation,and provide decision support for enterprise decision makers.

关 键 词：港口经营 业绩评价 层次分析法(AHP) EVA综合计分卡 

分 类 号：F552.6[经济管理—产业经济]