基于EVA指标体系在国有矿山企业应用研究

发布时间：2018-04-13 08:04

本文选题：EVA指标体系 + 国有矿山企业　；参考：《青岛理工大学》2014年硕士论文

【摘要】：2010年起,国务院国资委为了控制中央企业盲目增资扩张,恶意收购,全面将EVA作为核心指标纳入到中央企业负责人经营业绩考核体系中。随着国内外EVA理论研究和实践深入,越来越多的企业开始应用EVA指标体系,尤其是在近几年,国资委作为监管者大力推行EVA考核,导致EVA更快的实质性地纳入企业经营业绩考核体系。 EVA的核心思想就是企业的所有资本都是有成本的,无论是投资者投入的资本,还是债权人投入的资本。企业创造的收益要大于股权和债权资本的成本。国内外对EVA的理论和实证研究也主要集中在EVA与业绩评价、企业价值、薪酬激励等的关系方面。EVA起源于对剩余收益的研究,有经济学背景,实践于经营者业绩激励领域,也有管理学背景。EVA被作为一种管理业绩的财务评价方法,并被作为一个单独的业绩评价指标,已经被国外不同行业的公司应用多年。本文从某矿业集团企业EVA的实际应用出发,介绍企业实施EVA后效果,分析EVA指标体系本身的缺陷,以及在实行过程中暴露出的问题,阐述了改进的建议。
[Abstract]:Since 2010, in order to control the blind expansion and hostile takeover of central enterprises, SASAC has integrated EVA as the core index into the performance appraisal system of central enterprises' responsible persons.With the deep research and practice of EVA theory at home and abroad, more and more enterprises begin to apply EVA index system, especially in recent years, SASAC, as a regulator, vigorously implements EVA examination.Lead to EVA more quickly and substantively into the business performance appraisal system.The core idea of EVA is that all the capital of an enterprise is cost, whether it is the capital invested by investors or the capital invested by creditors.The income generated by the enterprise is greater than the cost of equity and creditor's capital.The theoretical and empirical studies on EVA at home and abroad also mainly focus on the relationship between EVA and performance evaluation, enterprise value, compensation incentive, etc. Eva originates from the study of residual income, has an economic background, and is practiced in the field of executive performance incentive.There is also a background in management. Eva has been used as a financial evaluation method of management performance and as a single performance evaluation index. It has been used by foreign companies in different industries for many years.Starting from the practical application of EVA in a mining group enterprise, this paper introduces the effect of implementing EVA in enterprises, analyzes the defects of EVA index system itself, and the problems exposed in the process of implementation, and expounds the suggestions for improvement.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.1

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