西安石油大学学报(社会科学版)2024,Vol.33Issue(5) :75-82.

EVA-BSC在P出版社绩效评价中的应用研究

Research on the Application of EVA-BSC in Performance Evaluation of P Publishing House

王伟 刘军峰
西安石油大学学报(社会科学版)2024,Vol.33Issue(5) :75-82.

EVA-BSC在P出版社绩效评价中的应用研究

Research on the Application of EVA-BSC in Performance Evaluation of P Publishing House

王伟 1刘军峰2
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作者信息

  • 1. 石油工业出版社有限公司计划财务部,北京 100011
  • 2. 西安石油大学经济管理学院,陕西西安 710065
  • 折叠

摘要

以P行业出版社为评价对象,基于EVA-BSC,在"财务评价+社会绩效"分离式的业绩评价的基础上构建P出版社绩效评价体系.实证结果表明:基于EVA-BSC的绩效评价体系较为全面地反映了该出版社的真实运营状况,突出了企业的战略引导评价和社会责任担当.建议结合动态赋权对该评价体系进行实际应用,其具有较高的环境适应性.

Abstract

Taking P industry publishing house as the evaluation object,based on EVA-BSC,the per-formance evaluation system of P publishing house was constructed on the basis of the separated performance e-valuation of"financial evaluation+social performance".The empirical results show that the performance e-valuation system based on EVA-BSC can fully reflect the real operating situation of the publishing house,and highlight the strategic guidance evaluation and social responsibility of the enterprise.It is suggested that this e-valuation system should be applied in practice with dynamic weighting,which has a high adaptability to the en-vironment.

关键词

EVA-BSC/绩效评价/行业出版社/模糊综合评判法

Key words

EVA-BSC/performance evaluation/industry press/fuzzy comprehensive evaluation method

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出版年

2024
西安石油大学学报(社会科学版)
西安石油大学

西安石油大学学报(社会科学版)

CHSSCD
影响因子:0.287
ISSN:1008-5645
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