基于经济增加值的南电公司业绩评价研究

发布时间：2018-04-16 17:18

本文选题：经济增加值 + 业绩评价　；参考：《湖南大学》2013年硕士论文

【摘要】：企业业绩评价与价值评估一直是会计界和企业界的难题与热点。随着市场经济的发展和企业价值最大化理念的深入，传统财务指标在评价企业业绩方面的缺陷日益明显，难以反映企业真实的经济价值。经济增加值（EVA），用企业税后净营业利润与资本成本的差额，来评价企业真实业绩，这一方法得到越来越广泛的应用。在2009年底，国资委颁布了《中央企业负责人经营业绩考核办法》，将EVA定为央企经营业绩考核核心指标，越来越多的央企开始应用EVA评价企业业绩。因此，基于EVA的央企业绩评价研究具有重大的理论价值和现实意义。首先，本文运用规范研究的方法论述了EVA概念本质和理论渊源，理清了EVA与经济利润、剩余收益的内在联系，研究了EVA在改进会计信息质量、反映企业真实利润、促进企业价值创造等方面的作用，从而论证了EVA在评价企业业绩中具有的优势。其次，在介绍南电公司EVA应用现状的基础上，通过案例研究和比较研究，，分别运用EVA和传统财务指标，评价了公司业绩，通过对比分析，证明了EVA相较传统财务指标更能反映公司业绩的真实情况。然后，探讨了南电公司应用EVA进行业绩评价时存在的问题，包括EVA评价标准单一、EVA评价指标计算不精确、EVA评价指标不完善、EVA评价结果分析功能弱化等。最后，提出了明确EVA评价标准，改进EVA计算细节，完善EVA业绩评价指标，强化EVA评价结果应用等建议。本文旨在提供积极的思考，一方面推动南电公司EVA业绩评价方法的应用和业绩评价体系的完善，另一方面促进国资委对央企的EVA考核方案的改进，使EVA在提高国有资本效益、提升国有资产质量、强化国有资产监管，甚至在优化社会资源配置、建立公平竞争机制等方面发挥更大的作用。
[Abstract]:Evaluation and value evaluation of enterprise performance is always a difficult problem and focus of the accounting profession and the business community. With the development of market economy and the deepening of the concept of enterprise value maximization, the traditional financial indicators defects in enterprise performance evaluation is becoming more and more obvious, it is difficult to reflect the true economic value. The economic value added (EVA), with the balance of the enterprise tax net operating profit and the cost of capital, to evaluate the true performance of the enterprise, this method is widely used. At the end of 2009, the SASAC issued a "central enterprise responsible for the performance evaluation measures on the EVA as the central enterprises, the performance evaluation index of the core, more and more central enterprises began to use EVA evaluation study on enterprise performance. Therefore, the central enterprise performance evaluation based on EVA has great theoretical value and practical significance.
First, this paper uses the method of normative research discusses the essence of EVA concept and the theory origin, sort out the EVA and economic profit, internal relations of residual income, the study of the EVA in the improvement of the quality of accounting information, reflect the true profit, promote enterprise value creation effect, which demonstrates the EVA in enterprise performance evaluation with the advantage. Secondly, based on the application situation of Nandian company EVA, through case study and comparative study, respectively using EVA and traditional financial indicators to evaluate the performance of the company, through comparative analysis, prove the real situation of EVA compared to the traditional financial indicators to better reflect the performance of the company. Then, discusses the application of EVA in Nandian company when evaluating the performance of EVA, including the single evaluation criteria, EVA evaluation index calculation is not accurate, the EVA evaluation index is not perfect, the evaluation results of EVA analysis. Finally, the weakening of the function, Some suggestions such as clear EVA evaluation standard, improving EVA calculation details, improving EVA performance evaluation index and strengthening the application of EVA evaluation results are put forward.
This paper aims to provide positive thinking, on the one hand to promote the improvement of performance and application of EVA performance evaluation method of Nandian company's evaluation system, on the other hand to promote the improvement of the SASAC of the central enterprises EVA assessment program, the EVA in improving the state-owned capital efficiency, improve the quality of state-owned assets, strengthen the supervision of state-owned assets, even in the optimization of social resources the configuration, play a greater role in establishing the mechanism of fair competition.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

【参考文献】