基于EVA的煤炭企业多元化经营与绩效关系研究

发布时间：2018-03-08 14:27

本文选题：煤炭企业　切入点：多元化经营　出处：《会计之友》2017年19期 　论文类型：期刊论文

【摘要】：为扎扎实实推进供给侧结构性改革,推动能源企业转型升级,我国能源企业中重要成员——煤炭企业在发展过程中一直注重多元化经营战略的实施。在煤炭价格高涨时期研究多元化经营与企业绩效的关系时,高煤炭价格往往会掩盖企业多元化经营导致的各种问题,并且运用传统的财务绩效指标衡量企业绩效易出现会计失真。经济增加值(EVA)是全面衡量企业生产经营创造价值的一个指标,在EVA视角下研究煤炭企业多元化经营与绩效关系,运用回归分析等方法发现煤炭企业的多元化经营对绩效的影响表现在综合性指标的调节效应上,得出多元化经营与绩效负相关,煤基多元化与绩效正相关的结论,从而帮助煤炭企业更加准确把握经营方向,保障企业持续健康发展。
[Abstract]:In order to promote supply-side structural reforms in a down-to-earth manner and promote the transformation and upgrading of energy enterprises, Coal enterprises, an important member of China's energy enterprises, have been paying attention to the implementation of diversified management strategy in the process of development. In the period of high coal price, the relationship between diversification and enterprise performance is studied. High coal prices tend to mask the problems caused by diversification. And using the traditional financial performance index to measure the enterprise performance is easy to appear accounting distortion. The economic added value is a comprehensive measure of the enterprise production and management to create value. Under the EVA perspective, the paper studies the relationship between the diversified management and the performance of the coal enterprise. By means of regression analysis, it is found that the influence of diversification on performance of coal enterprises is reflected in the adjustment effect of comprehensive indicators, and the conclusion is that diversification is negatively correlated with performance, and that coal diversification is positively related to performance. In order to help coal enterprises more accurately grasp the direction of management, to ensure the sustainable and healthy development of enterprises.
【作者单位】：西安科技大学管理学院/能源经济与管理研究中心;延安大学经济管理学院;
【基金】：国家自然科学基金项目(71273206) 陕西省软科学项目(2015KRM085,2013KRZ02-01) 陕西省哲学社会科学重点研究基地项目(14JZ025) 西安科技大学哲学社会科学繁荣发展计划项目(2014SX11)
【分类号】：F406.7;F426.21

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