EVA方法在经济效益审计评价中的应用研究

发布时间：2018-06-01 03:06

本文选题：效益审计 + EVA　；参考：《重庆大学》2006年硕士论文

【摘要】： 国家审计署在其制定的《审计署2003至2007年审计工作发展规划》中提出“实行财政财务收支的真实合法审计与效益审计并重,逐年加大效益审计份量,争取到2007年,投入效益审计力量占整个审计力量的一半左右”。这是国家审计事业蓬勃发展的结果,预示着审计工作开始由纠错防弊向效益性、效果性转变,效益审计将成为现代审计的主流,代表审计工作的发展方向。然而,如何进行效益审计,效益审计的评价体系如何建立,是当前审计理论界争论的焦点。本论文的主旨在于通过实际案例办法对这些问题进行系统的探讨。本论文在对当前国内外研究现状进行系统分析后,发现当前研究的欠缺点,即结合我国实情的效益审计评价体系研究。并以此为论文的锲入点,开始系统的研究。首先,本论文在综合前人的研究成果基础上,对经济效益审计的实质进行了分析,明确了以EVA指标为效益审计评价指标,以统计描述预测数据作为评价指标标准;其次运用因果分析法,描述出EVA与销售收入的逻辑线性关系;然后通过销售收入对经济利润进行预测,并应用经济利润价值评估模型对企业价值进行评估;最后利用评估结果展开效益审计,发现公司存在的问题及原因,并找出解决途径。效益审计是在传统审计中发展出来的,又高于传统审计的新型审计。它是一项系统的工作,从寻找方法判断经营效益优劣到发现问题,从分析问题存在原因到提出解决方案,一直到监视解决方案的实施及后续情况研究,都是其工作的一部分。本文通过研究得出结论:应用EVA指标衡量公司经营效益合理可行,应用因果分析法描述的经济利润与销售收入关系准确可靠,而且根据销售收入的预测能够很好的预测未来各期的经济利润,从而可以应用经济利润价值评估模型评价出公司价值,为正确判断公司经济效益的优劣提供了理论基础。
[Abstract]:The National Audit Department , in its audit work development plan for 2003 - 2007 , put forward " the real legal audit and benefit audit of financial revenue and expenditure " , which is the result of the vigorous development of national audit . This is the result of the vigorous development of national audit . This is the focus of the debate in the current audit theory . However , how to carry out the efficiency audit and benefit audit is the focus of the debate in the current audit theory . The main purpose of this paper lies in the systematic discussion of these problems through practical case approach .

After systematic analysis of the current research situation at home and abroad , this paper finds out the current research deficiency point , that is , the research of the evaluation system of the benefit audit of our country ' s actual situation .

First , on the basis of comprehensive predecessors ' research achievements , the paper analyzes the essence of economic benefit audit , and makes clear the logical linear relationship between EVA and sales revenue based on EVA index , then forecasts the economic profit by means of causal analysis method , and evaluates the enterprise value through profit value evaluation model . Finally , it finds out the problems and causes of the company and finds out the solution .

Benefit audit is developed in the traditional audit , which is higher than that of traditional auditing . It is a systematic work . From the search method , it is a part of its work .

Through the research , it is concluded that the application of EVA index to measure the company ' s operational benefit is reasonable and feasible , and the relationship between the economic profit and the sales revenue as described by the causal analysis method is accurate and reliable , and the economic profit of each period can be predicted well according to the forecast of sales revenue , so that the economic profit value evaluation model can be applied to evaluate the value of the company and provide a theoretical basis for correctly judging the advantages and disadvantages of the economic benefits of the company .
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.42

【引证文献】