EVA业绩评价与企业风险承担

发布时间：2018-06-23 03:53

本文选题：业绩评价 + 企业风险承担　；参考：《中国软科学》2017年06期

【摘要】：本文利用2010年中央企业开始全面实施EVA业绩评价这一自然事件,检验了业绩评价改变是否会影响企业风险承担。研究发现,实施EVA业绩评价制度后,中央企业改变了风险承担水平;当管理者拥有较低权力、较高能力以及较多薪酬激励时,实施EVA业绩评价制度后中央企业会更积极去承担风险。进一步研究发现,EVA业绩评价制度显著增加了中央企业价值。本文研究不仅丰富了企业风险承担研究内容,而且对于完善业绩评价制度和提高企业风险承担水平提供了参考。
[Abstract]:This paper makes use of the natural event of implementing EVA performance evaluation in central enterprises in 2010, and tests whether the change of performance evaluation will affect the risk bearing of enterprises. The study found that after implementing EVA performance evaluation system, the central enterprise changed the risk-taking level; when managers have lower power, higher ability and more compensation incentive, After implementing EVA performance evaluation system, central enterprises will take risks more actively. Further research found that EVA performance evaluation system significantly increased the value of central enterprises. The research in this paper not only enriches the research content of enterprise risk bearing, but also provides a reference for perfecting the performance evaluation system and improving the level of enterprise risk bearing.
【作者单位】：中南财经政法大学会计学院;清华大学经管学院;
【基金】：国家自然科学基金(71102168、71572195) 教育部新世纪优秀人才项目(NCET-13-1042)
【分类号】：F272.3;F275;F276.1

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