EVA业绩评价体系在石油石化企业中的应用研究——以JX公司为例  

Study on the Application of the EVA Performance Evaluation System in Petroleum and Petrochemical Enterprises——Taking the JX Petrochemical Company as An Example

作　　者：王沿棋 杨久香[1] 

机构地区：[1]中国石油大学,北京102249

出　　处：《经济管理》2014年第4期94-105,共12页Business and Management Journal ( BMJ )

摘　　要：石油、石化企业是我国国有企业的重要组成部分,其业绩考核方法和内容随着内外在环境的变化而不断演变,考核重点从20世纪50年代创立初期的"产量管理"逐渐发展到今天的"价值管理"。在价值管理活动中,EVA理念和方法发挥着越来越重要的作用。本文在剖析石油、石化企业传统业绩评价体系存在的不足及引入EVA评价指标意义的基础上,结合国资委在中央企业推行EVA核算方法的具体要求,初步设计了一套更能体现石油、石化企业特征及价值创造能力的以EVA为核心的综合业绩评价指标体系。在强调股东利润目标的同时,增加了体现客户、员工及受企业影响的社区、社会等利益相关者价值的相关指标,引导激励企业经营者重视安全管理、环境保护及员工成长等要素对企业的价值贡献及长远发展的影响,实现"企业价值最大化"和可持续发展的经营目标。CNPC, SINOPEC and CNOOC are the important components of China＇ s state-owned enterpri- ses. Since 1950＇ s ,the method and content of the performance evaluation applied by these three petroleum and pet- rochemical enterprises have constantly evolved along with the changes of the inner and outside circumstances, and the focus of the evaluation has also gradually developed from the original ＂product management＂ into today＇ s ＂val- ue management＂. The idea and method of Economic Value Added （EVA） are playing a more and more important role in the practice of value management. EVA is a new kind of evaluation indicator. Other than the traditional accounting indicators such as surplus in- come and ratio of investment and profit, EVA can reflect the enterprises＇ ability in value creation in a more com- prehensive way. In general, the application of the performance evaluation system with the core of EVA indicator can better change the managers＇ conducts and promote their consistency with the conducts of shareholders. This will make the managers to think like shareholders, and then to make profits for shareholders to the greatest extent. Notwithstanding the obvious advantages of EVA indicator, there are still some problems in its specific applica- tion in the actual performance evaluation. For example, EVA does not pay adequate attention to non-financial capital factors such as social responsibility and security management which influence the enterprises＇ sustainable develop- ment. Therefore, when the petrochemical enterprises with obvious industry characteristics apply this indicator, they need to make proper modification and adjustment to this indicator according to actual conditions, so as to set up the performance evaluation system which really reflects both the industry characteristics and the enterprises＇ features. This paper systematically summarizes the basic theories of EVA and performance evaluation, briefly analyzes the inadequacies of the performance evaluation system of petroleum an

关 键 词：石油 石化企业 经济增加值 业绩评价体系 平衡计分卡 

分 类 号：C936[经济管理—管理学]