基于EVA的X国有外贸企业绩效评价研究
发布时间：2019-05-24 21:55
【摘要】：EVA (Economic value added)即经济增加值,是美国思腾斯特咨询公司在1982年末最先提出的。它首次提出了所有资本都有机会成本的观念,只有将这些机会成本,包括债务性资本成本和权益性资本成本,将它们从企业中的净利润中全部扣除,得到的才是企业真正的价值增值,才能真实反映企业的价值创造。从我国国有外贸企业的发展角度上看,近年来由国资委推行的经济增加值考核,在带动企业健康发展的同时又能防范企业的经营风险。但由于我国的实际情况同国外不同,如果使用不适合本国国情的绩效体系,必然不能收到预期的效果。因此应做出适当地调整与改善使其适应我国国情,这样才能更好地将EVA考核应用于我国企业。本文通过5个章节对EVA应用在我国国有外贸企业中遇到的问题加以分析,并根据外贸企业的特点提出具体的改善建议。第一章,阐述了本文的选题背景和意义,以及研究的方法和创新之处,并对国内外关于EVA研究的现状以及文献进行归纳和总结。第二章对EVA的概念,计算方法,以及企业绩效评价的相关理论进行了具体的分析。第三章,以X企业作为个案,对该国有外贸企业2010年至2012年的EVA进行计算,分析和评价EVA对国有外贸企业进行绩效评价时体现出优势和问题,并提出了制约企业的内部和外部的环境问题。第四章,根据第三章所指出的EVA考核在运用中的问题,提出了自己的改善建议。第五章,进行了总结和展望。本文结合EVA理论,通过X国有外贸企业的具体案例就EVA考核方法的有效性,以及如何更好地在我国外贸企业应用EVA绩效评价体系做出了探讨,为EVA在我国外贸企业的全面推行提供依据,并对EVA绩效评价体系在我国外贸企业的具体应用提出了合理化建议。
[Abstract]:EVA (Economic value added), or economic value added, was first proposed by Steinster Consulting in late 1982. For the first time, it put forward the idea that all capital has the opportunity cost, which can only be deducted from the net profit of the enterprise, including the cost of debt capital and the cost of equity capital. What we get is the real value added of the enterprise, which can truly reflect the value creation of the enterprise. From the point of view of the development of state-owned foreign trade enterprises in China, the economic value added assessment carried out by SASAC in recent years can not only promote the healthy development of enterprises, but also prevent the operating risks of enterprises. However, because the actual situation of our country is different from that of foreign countries, if we use the performance system which is not suitable for our own national conditions, we will not be able to get the expected effect. Therefore, we should make appropriate adjustment and improvement to adapt to the national conditions of our country, so as to better apply EVA assessment to Chinese enterprises. This paper analyzes the problems encountered in the application of EVA in state-owned foreign trade enterprises in China through five chapters, and puts forward some concrete suggestions for improvement according to the characteristics of foreign trade enterprises. The first chapter expounds the background and significance of this topic, as well as the research methods and innovations, and summarizes the current situation and literature of EVA research at home and abroad. In the second chapter, the concept of EVA, the calculation method and the related theory of enterprise performance evaluation are analyzed concretely. In the third chapter, taking X enterprise as an example, this paper calculates the EVA of the state-owned foreign trade enterprise from 2010 to 2012, and analyzes and evaluates the advantages and problems of EVA in evaluating the performance of the state-owned foreign trade enterprise. And put forward the internal and external environmental problems that restrict the enterprise. In the fourth chapter, according to the problems in the application of EVA assessment pointed out in the third chapter, some suggestions for improvement are put forward. The fifth chapter, has carried on the summary and the prospect. Based on EVA theory, this paper discusses the effectiveness of EVA evaluation method and how to better apply EVA performance evaluation system to foreign trade enterprises in China through the specific cases of X state-owned foreign trade enterprises. This paper provides the basis for the comprehensive implementation of EVA in Chinese foreign trade enterprises, and puts forward some reasonable suggestions for the concrete application of EVA performance evaluation system in Chinese foreign trade enterprises.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.6
[Abstract]:EVA (Economic value added), or economic value added, was first proposed by Steinster Consulting in late 1982. For the first time, it put forward the idea that all capital has the opportunity cost, which can only be deducted from the net profit of the enterprise, including the cost of debt capital and the cost of equity capital. What we get is the real value added of the enterprise, which can truly reflect the value creation of the enterprise. From the point of view of the development of state-owned foreign trade enterprises in China, the economic value added assessment carried out by SASAC in recent years can not only promote the healthy development of enterprises, but also prevent the operating risks of enterprises. However, because the actual situation of our country is different from that of foreign countries, if we use the performance system which is not suitable for our own national conditions, we will not be able to get the expected effect. Therefore, we should make appropriate adjustment and improvement to adapt to the national conditions of our country, so as to better apply EVA assessment to Chinese enterprises. This paper analyzes the problems encountered in the application of EVA in state-owned foreign trade enterprises in China through five chapters, and puts forward some concrete suggestions for improvement according to the characteristics of foreign trade enterprises. The first chapter expounds the background and significance of this topic, as well as the research methods and innovations, and summarizes the current situation and literature of EVA research at home and abroad. In the second chapter, the concept of EVA, the calculation method and the related theory of enterprise performance evaluation are analyzed concretely. In the third chapter, taking X enterprise as an example, this paper calculates the EVA of the state-owned foreign trade enterprise from 2010 to 2012, and analyzes and evaluates the advantages and problems of EVA in evaluating the performance of the state-owned foreign trade enterprise. And put forward the internal and external environmental problems that restrict the enterprise. In the fourth chapter, according to the problems in the application of EVA assessment pointed out in the third chapter, some suggestions for improvement are put forward. The fifth chapter, has carried on the summary and the prospect. Based on EVA theory, this paper discusses the effectiveness of EVA evaluation method and how to better apply EVA performance evaluation system to foreign trade enterprises in China through the specific cases of X state-owned foreign trade enterprises. This paper provides the basis for the comprehensive implementation of EVA in Chinese foreign trade enterprises, and puts forward some reasonable suggestions for the concrete application of EVA performance evaluation system in Chinese foreign trade enterprises.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.6
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