EVA绩效评价在A煤炭企业的应用研究

发布时间：2018-01-15 00:28

本文关键词：EVA绩效评价在A煤炭企业的应用研究　出处：《安徽财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：在我国,现如今的能源种类越来越繁多,风能、太阳能、沼气等等。然而,我们的生活的主要能源,仍然是煤炭。中国的煤炭储存量之多这也使煤炭成为中国经济发展的支柱来源。因此,以煤炭而生企业越来越多,煤炭企业因此成为了我国的经济支柱企业。21世纪,市场经济在不断的完善,很多煤炭企业已经上市,有些则在筹备之中。随着国内企业上市的浪潮,企业的管理目标不再一如从前的利润最大化,而是采用了国际通用的评估方式——股东权益最大化。这些也进一步要求企业的绩效评价方法进行改进,原有的传统绩效评价方法已经不能满足股东权益最大化的特征,经济增加值的评估方法逐步走向历史舞台,该种评价方法从更为细致、全面、合理的角度分析市场价值,解释变动的原因。这样,以EVA为主的市场增加值法便成为了评价企业发展的最直观主要的方法。本文利用的理论与实际相结合,对A煤炭企业的业绩评价的现状进行分析,同时根据其在证监会网站上公布的财务数据,计算A煤炭企业的EVA,采用对比的方法,最后发现EVA绩效评价方法更准确,更能真实的反映A煤炭企业的经营业绩。同时根据分析的结果进一步指出该煤炭企业原有的业绩评价存在的问题和不足,提出意见和解决方案。
[Abstract]:In our country, nowadays there are more and more kinds of energy, such as wind, solar, biogas, etc. However, our life is the main energy. It's still coal. China's coal reserves are huge, which makes coal the mainstay of China's economic development. As a result, there are more and more coal companies. As a result, coal enterprises have become the pillar enterprises of our country. In the 21st century, the market economy is constantly improving. Many coal enterprises have been listed on the market, some of them are in preparation. With the wave of domestic enterprises listing, the management goal of enterprises is no longer the same as the previous profit maximization. Instead, it adopts the international common evaluation method-shareholder equity maximization, which further requires the improvement of the performance evaluation method of the enterprise. The original traditional performance evaluation method can not meet the characteristics of shareholder rights and interests maximization, the evaluation method of economic added value has gradually moved to the historical stage, the evaluation method from a more detailed, comprehensive. By analyzing the market value from a reasonable angle and explaining the reason of the change, the market value added method, which is based on EVA, has become the most direct and main method to evaluate the development of enterprises. This paper uses the theory and practice to analyze the current situation of A coal enterprise performance evaluation and calculate the EVA of A coal enterprise according to the financial data published on the CSRC website. Finally, it is found that EVA performance evaluation method is more accurate. At the same time, according to the results of analysis, the problems and shortcomings of the original performance evaluation of the coal enterprise are pointed out, and the opinions and solutions are put forward.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.7

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