绩效评价体系对企业财务行为影响的实证分析

发布时间：2018-04-18 13:43

本文选题：企业绩效 + EVA值　；参考：《财会月刊》2016年27期

【摘要】：以沪深两地上市的央企控股上市公司为研究对象,以其2007~2010年和2011~2014年的相关数据为研究样本,实证检验EVA值的引入对国有企业财务行为的影响,结果表明:EVA值的引入可以提高国有企业可持续增长率、财务杠杆贡献、营运资本效率、股利支付率。此外,企业的盈利能力、成长能力以及扩张能力对国有企业的价值创造能力也有一定的影响。由此看来,EVA值的引入使得国有企业的经营者能够站在所有者的角度,从长远出发,以企业价值最大化为目标进行财务决策。
[Abstract]:Based on the data from 2007 to 2010 and from 2011 to 2014, this paper empirically tests the influence of the introduction of EVA on the financial behavior of state-owned enterprises, taking the listed companies listed in Shanghai and Shenzhen as the research objects, and taking the relevant data from 2007 to 2010 and 2011-2014 as the research samples.The results show that the introduction of EVA value can improve the sustainable growth rate of state-owned enterprises, the contribution of financial leverage, working capital efficiency, dividend payment rate.In addition, the profitability, growth ability and expansion ability of enterprises also have certain influence on the value creation ability of state-owned enterprises.In view of this, the introduction of EVA value enables the managers of state-owned enterprises to make financial decisions from the perspective of owners, taking the maximization of enterprise value as the goal in the long run.
【作者单位】：首都经济贸易大学会计学院;
【基金】：国家社会科学基金一般项目“基于碳会计体系下的碳排放指数构建研究”(项目编号:15BGL059) 北京市人民政府国有资产监督管理委员会基金项目“国有企业分类绩效评价”(项目编号:40413257100003)
【分类号】：F275

【相似文献】