自 2005 年以来我国电商行业发展地如火如荼,许多传统企业纷纷转战电商 平台,电商企业在不断发展壮大的过程中面临着更加激烈的竞争。在这种情况 下，电商企业若想谋求长远发展，必须重视绩效评价体系的选择与构建。与此 同时，企业在日常经营管理过程中应当确保战略目标得以落实。在此阶段，绩 效评价发挥着不可替代的作用。因此，构建一套与公司发展现状相适应的绩效 评价体系意义重大。 本文首先介绍《AS 公司 EVA-BSC 绩效评价体系构建研究》的写作背景及意 义。随着管理理论的快速发展，与之相对应的各种管理方法也日趋繁杂，令人 目不暇接。企业管理者在管理实践中发现以财务指标为核心的评价体系未能全 面评价企业绩效，由此带来了一些的列管理问题。因此，越来越多的学者和管 理者开始探索创新的绩效评价体系。其次，将经济增加值理论与平衡记分卡进 行比较与分析，结合 AS 公司绩效评价现状对其绩效评价中现存的问题进行探讨。 继而，构建出一套适合企业自身发展需求的结合平衡记分卡与经济增加值的绩 效评价体系。然后运用层次分析法对 AS 公司相关数据资料进行分析以对企业绩 效水平进行综合评价，最后为管理者指出了 EVA-BSC 绩效评价体系的实施准备、 实施流程、实施保障，为该体系在 AS 公司的顺利实施提供保障。研究旨在通过 EVA-BSC 绩效评价体系的构建与运用帮助 AS 公司发现并改进现存的管理问题， 为公司的健康发展保驾护航。 关键词：战略分析；绩效评价；电子商务企业；经济增加值；平衡计分卡III Abstract The development of China's e-commerce industry has been in full swing since 2005.Many traditional enterprises have turned to e-commerce platforms, and e-commerce enterprises face more fierce competition in the process of continuous development. Under such circumstances, it is very important for e-commerce enterprises to establish a scientific performance evaluation system if they want to pursue long-term development. At the same time, enterprises should ensure the realization of strategic objectives, management level and core competence in the daily management process. Only in this way can enterprises survive in the increasingly fierce market competition. Therefore, it is of great significance to construct a set of performance evaluation system suitable for enterprises’ own development needs. At first, the thesis states the research background and significance of the research of EVA-BSC Performance Evaluation System of AS Company. In the management practice, the enterprise managers find that the evaluation system based on financial indexes can not evaluate the enterprise performance comprehensively, which brings some management problems. As a result, more and more scholars and managers are exploring innovative performance evaluation systems. Secondly, through the comparison and analysis of economic value-added method and equilibrium scorecard theory, the existing problems in performance evaluation are discussed. Then, To construct a system of Balanced Scorecard and economic value added, which is suitable for the enterprise’s own development demand. The system integrates the economic value-added as the core index of finance into the framework of the balanced scorecard. At last, the author points out the EVA-BSC performance evaluation system’s implementation preparation, implementation process and implementation guarantee, which provides the guarantee for the successful implementation of the system in AS company. The aim of the research is toIV make AS company discover and improve the problems in the management process by using EVA-BSC performance evaluation system,Thereby escorting the company`s healthy development. Keywords:Strategic Analysis Performance Evaluation E-commerce Enterprise EVA BSCV 目 录 第 1 章 绪论 ........................................................1 1.1 研究背景和研究意义...........................................1 1.1.1 研究背景.................................................1 1.1.2 研究意义.................................................2 1.2 研究现状.....................................................3 1.2.1 绩效评价研究现状.........................................3 1.2.2 EVA 研究现状 .............................................3 1.2.3 BSC 研究现状 .............................................6 1.2.4 EVA 和 BSC 相结合方法的研究现状 ...........................7 1.2.5 研究现状述评.............................................8 1.3 研究思路与研究方法...........................................8 1.3.1 研究思路.................................................8 1.3.2 研究方法.................................................9 1.4 研究内容....................................................10 1.5 研究的创新点................................................11 第 2 章 绩效评价研究的理论基础及方法 ...............................12 2.1 绩效评价研究的理论基础......................................12 2.1.1 价值管理理论............................................12 2.1.2 利益相关者理论..........................................12 2.2 绩效评价方法................................................13 2.2.1 经济增加值绩效评价......................................13 2.2.2 平衡计分卡绩效评价......................................15 2.2.3 EVA-BSC 绩效评价体系的提出 ..............................16 第 3 章 AS 公司绩效评价现状.........................................17 3.1 AS 公司概况 .................................................17 3.2 AS 公司绩效评价现状及问题 ...................................19 3.2.1 AS 公司绩效评价现状 .....................................19VI 3.2.2 AS 公司绩效评价存在的问题 ...............................23 3.3 AS 公司实施 EVA-BSC 绩效评价体系的必要性及可行性 .............23 3.3.1 必要性..................................................24 3.3.2 可行性..................................................24 第 4 章 AS 公司 EVA-BSC 绩效评价体系设计.............................25 4.1 AS 公司战略及 EVA-BSC 绩效评价体系设计原则 ...................25 4.1.1 AS 公司战略选择及绘制战略地图 ...........................25 4.1.2 AS 公司 EVA-BSC 绩效评价体系设计原则 .....................28 4.2 分解战略目标，建立关键指标..................................28 4.2.1 EVA 核心指标 ............................................28 4.2.2 财务维度指标............................................29 4.2.3 客户维度指标............................................30 4.2.4 业务流程维度指标........................................31 4.2.5 学习与成长维度指标......................................31 4.3 运用层次分析法确定各指标权重................................32 4.3.1 层次分析法应用步骤......................................32 4.3.2 确定各指标权重..........................................34 4.4 AS 公司 EVA-BSC 绩效评价体系的应用 ...........................38 4.4.1 搜集与计算各层面指标数据................................38 4.4.2 搜集各指标打分数值并计算各指标及公司综合得分............47 第 5 章 EVA-BSC 绩效评价体系的实施..................................50 5.1 实施准备....................................................50 5.2 实施流程....................................................50 5.3 实施保障....................................................52 第 6 章 AS 公司新旧绩效评价体系比较分析............................53 第 7 章 结论与启示 ................................................54 7.1 结论........................................................54 7.2 启示........................................................54