| 《Interim Measures of Performance Appraisals by Central Enterprise》 promulgated by Decree No.22of SASAC(State-owned Assets Supervision and Administration Commission) on December31,2009. That measures announced EVA(Economic Value Added) evaluation was carried out on the central enterprises since2010. From now on, EVA has played the most important role of enterprise performance evaluation since that day. In view of EVA directed at the whole enterprise performance evaluation, our research focus on how to bulid grass-roots staff performance evaluation model by the core of EVA.It first summarized performance evaluation models at home and abroad, and EVA theory system. And then put forward to the construction and logical frame of the model of EVA balance scorecard performance evaluation through theoretical analysis. In the empirical research of performance evaluation model on CCB(China Construction Bank) branches, comprehensive processed the model of EVA balance scorecard performance appraisal by means of retrieving annual report, questionnaire, factor analysis, regression analysis, AHP(analytic hierarchy process).The innovation in this thesis mainly embodies the following three:First to use EVA as strategic orientation to build a model of enterprise performance evaluation. To overcome the weakness of ignoring the important of EVA when combination existing EVA and BSC. Then via characteristics of banking, rules of capital markets, appropriate accounting adjustment, calculating EVA of SOCB(State-owned commercial Bank) and joint-stock commercial bank. Pioneering aimed at commercial bank branches tellers as our research subjects, constructed the evaluation model of EVA comprehensive balance scorecard performance, making performance evaluation of branch tellers shown to provided a guiding role. |
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