基于EVA的工程机械上市公司业绩评价研究

发布时间：2019-07-08 19:56

【摘要】：没有评价就没有管理，没有良好的管理，企业就无法产生丰厚的经营收益，就无法在竞争激烈的市场坏境中生存下来，尤其是处于经济全球化的时代大背景之下。在这种情况之下，对一个客观有效的业绩评价体系的需求就十分迫切。然而工程机械制造业上市公司目前运用的业绩评价体系在评价指标与评价方法上存在一定的缺陷，例如评价指标无法反应企业真实的价值创造能力、评价方法存在较强的主观性，受人为因素的影响比较严重，无法客观公正的反应企业当前的业绩情况，阻碍了企业长远有效发展。因此，本文站在企业发展的角度，以EVA计量为基础，试图构建一个以EVA为核心的全面客观的工程机械制造业上市公司业绩评价体系，从而真实反应企业的绩效情况，为企业的发展做出一定的贡献。本文首先较为全面地阐述了国内外有关经济附加值（EVA）的研究成果，，在此基础上，对业绩评价以及经济附加值（EVA）的基本概念进行了系统阐述，同时分析了目前工程机械上市公司业绩评价的现状，针对其存在的不合理之处，并结合工程机械行业特点，构建了一套基于EVA的工程机械上市公司业绩评价的指标体系，然后运用客观的主成分分析法对工程机械上市公司的经营业绩进行了实际评价，依据评价结果有针对性地提出了改善公司经营业绩的对策，希望对我国工程机械上市公司提高竞争力有一定的理论和实际参考意义。
[Abstract]:Without evaluation, there is no management, without good management, enterprises can not produce rich operating income, can not survive in the fierce competition of the market environment, especially in the era of economic globalization. In this case, the demand for an objective and effective performance evaluation system is very urgent. However, the performance evaluation system used by listed companies in construction machinery manufacturing industry has some defects in the evaluation index and evaluation method, such as the evaluation index can not reflect the real value creation ability of the enterprise, the evaluation method has a strong subjectivity, is seriously affected by human factors, and can not objectively and impartially reflect the current performance of the enterprise, which hinders the long-term and effective development of the enterprise. Therefore, from the point of view of enterprise development, based on EVA measurement, this paper tries to construct a comprehensive and objective performance evaluation system of listed companies in construction machinery manufacturing industry with EVA as the core, so as to truly reflect the performance of enterprises and make certain contributions to the development of enterprises. This paper first comprehensively expounds the research results of economic value-added (EVA) at home and abroad, on this basis, systematically expounds the performance evaluation and the basic concept of economic value-added (EVA), and analyzes the present situation of performance evaluation of construction machinery listed companies, in view of its unreasonable existence, and combined with the characteristics of construction machinery industry. This paper constructs a set of index system of performance evaluation of construction machinery listed companies based on EVA, then evaluates the operating performance of construction machinery listed companies by using objective principal component analysis method, and puts forward some countermeasures to improve the operating performance of construction machinery listed companies according to the evaluation results, hoping to have certain theoretical and practical reference significance for improving the competitiveness of construction machinery listed companies in China.
【学位授予单位】：吉首大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.4

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