2009年12月28日,国资委修订并重新颁布了《央企负责人经营业绩考核

暂行办法》。该办法中,经济增加值成为绩效评价体系的核心指标,这在很大程

度上改进和进一步完善了中央企业绩效评价体系。建筑企业的发展,必须要建

立科学合理的绩效评价体系,不但要注重企业规模和利润额的大小,更要关注

企业的价值创造能力。EVA率是经济不断发展的产物,注重远期效益,关注企

业的价值创造能力,满足企业经营业绩评价的需求。建筑企业要实现自身的不

断发展壮大,必须釆用利于其创造价值的业绩评价方法体系,EVA率则适应了

这种需求。

为了提高建筑企业的科学管理水平、技术水平和服务水平,促进建筑企业

的可持续发展,实现建筑企业不断提高业绩的目的,本课题主要从以下六部分

进行研究:

第一部分:绪论。

第二部分:国内外研究现状。

第三部分:基于EVA率的建筑企业绩效评价的基本框架。

第四部分:基于EVA率的建筑企业绩效评价体系的构建。

第五部分:基于EVA率的建筑企业绩效评价实证分析。

第六部分:对策和建议。

关键词:建筑企业,EVA,EVA率,业绩评价

Abstract

On December 28,2009,state-owned assets supervision and administration

commission revised and promulgated the interim measures for business performance

evaluation,head of statef!.In this way, the added value of economy become the core

indicators of performance evaluation system,which to a great extent, to improve and

further improving the system of performance evaluation of central

enterprises.Construction companies seek their own development, must establish

scientific and reasonable performance evaluation system, not only pay attention to the

size of the enterprise scale and profit,more attention to the enterprise value creation

ability.EVA rate is the product of economic development, pay attention to the

long-term benefits,pay attention to the enterprise value creation ability, meet the

needs of enterprise operating performance evaluation. Construction enterprises to

realize the continuous development of its own, must create value for its performance

evaluation methods system, EVA rate is used to the demand.

In order to improve the science of construction enterprise management level,

technical level and service level,promote the sustainable development of construction

enterprise, the realization of the aim of building enterprise continuously improve

performance, this topic research mainly from the following six parts:

The first part: introduction.

The second part: the research status at home and abroad.

The third part: based on the EVA rate of the basic framework of performance

evaluation of construction enterprise.

The fourth part: based on the EVA rate of the construction of the construction

enterprise performance evaluation system.

The fifth part: based on EVA rate of construction enterprise performance

evaluation of empirical analysis.

The sixth part: countermeasures and Suggestions.

Key words: building enterprise, EVA,rate of EVA,performance evaluation

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