EVA在企业价值评估中的应用研究

发布时间：2019-03-09 18:41

【摘要】：EVA是一种企业的成绩评价和鼓励企业发展的系统,是企业的经济增加值和投入时期成本之间的差值。如果EVA为逐渐增加值,那么就说明企业的收益高于企业的投资的成本;如果EVA为逐渐降低的状态那么说明企业正在损害股东的相关利益。随着我国经济的不断发展和我国股票交易市场的不断规范和完善,这种经济增长值评估理论逐渐被现代大多数企业所接受。文章以EVA为标准来对企业进行评估,建立了相应的一种行为标准,并以此标准来进行评估。EVA从股东的角度出发,在评估过程中采取全新的制度,将评估的过程和信息进行全面公开。使获得评估结果更加真实和准确能够充分反映企业遇到的问题。文章建立了此种评估模型,并且运用价值投资来进行分析,采取例子分析和正确的科技研究等方式。重点在于这种评估结果在公司操作中的运用。
[Abstract]:EVA is a system to evaluate the performance of enterprises and encourage the development of enterprises. It is the difference between the economic value added and the cost of investment period. If the EVA is gradually added value, then the return of the enterprise is higher than the cost of the investment of the enterprise, and if the EVA is gradually decreasing, then the enterprise is harming the related interests of the shareholders. With the continuous development of China's economy and the continuous standardization and perfection of China's stock exchange market, the evaluation theory of economic growth value has gradually been accepted by most modern enterprises. The article takes EVA as the standard to evaluate the enterprise, establishes a kind of behavior standard, and carries on the evaluation with this standard. From the shareholder's point of view, Eva adopts a brand-new system in the process of the evaluation. Make the assessment process and information fully public. To make the evaluation results more realistic and accurate can fully reflect the problems encountered by the enterprise. This paper sets up this kind of evaluation model, and uses the value investment to carry on the analysis, adopts the example analysis and the correct science and technology research and so on. The emphasis is on the use of such evaluation results in the operations of the company.
【作者单位】：中国十七冶集团有限公司;
【分类号】：F275

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