本文關(guān)鍵詞：基于EVA動(dòng)量的Y公司業(yè)績評(píng)價(jià)研究　出處：《阜陽師范學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 經(jīng)濟(jì)增加值指標(biāo) 經(jīng)濟(jì)增加值動(dòng)量指標(biāo) 業(yè)績評(píng)價(jià)體系 Y公司

【摘要】：企業(yè)長遠(yuǎn)經(jīng)營的重要條件是可以準(zhǔn)確地實(shí)現(xiàn)對企業(yè)業(yè)績的評(píng)價(jià),因此越來越多的企業(yè)利益相關(guān)者關(guān)注企業(yè)業(yè)績評(píng)價(jià),相關(guān)學(xué)者選取不同研究方向探討合理、科學(xué)、有效企業(yè)業(yè)績評(píng)價(jià)方法。目前大多數(shù)的企業(yè)業(yè)績評(píng)價(jià)選擇是單一的一種評(píng)價(jià)方法,或者認(rèn)為經(jīng)濟(jì)增加值和經(jīng)濟(jì)增加值動(dòng)量絕對優(yōu)化于傳統(tǒng)財(cái)務(wù)指標(biāo),而一味推崇經(jīng)濟(jì)增加值和經(jīng)濟(jì)增加值動(dòng)量。然而,傳統(tǒng)財(cái)務(wù)指標(biāo)是無法被取代的。企業(yè)應(yīng)該重視各項(xiàng)財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo),將經(jīng)濟(jì)增加值動(dòng)量指標(biāo)作為評(píng)價(jià)企業(yè)業(yè)績的核心指標(biāo),但還需要結(jié)合其他業(yè)績評(píng)價(jià)指標(biāo),建立企業(yè)業(yè)績評(píng)價(jià)體系,以這一體系幫助企業(yè)指引各部門管理層和員工的行為,最大可能的實(shí)現(xiàn)股東財(cái)富增漲、企業(yè)價(jià)值提升,實(shí)現(xiàn)企業(yè)的長久健康發(fā)展。企業(yè)的經(jīng)營現(xiàn)狀可以根據(jù)各種財(cái)務(wù)指標(biāo)以及非財(cái)務(wù)指標(biāo)評(píng)價(jià)分析得到。讓企業(yè)利益相關(guān)者真實(shí)了解企業(yè)業(yè)績以及企業(yè)價(jià)值,維護(hù)自身的合法權(quán)益,這對于經(jīng)濟(jì)發(fā)展起到積極作用。企業(yè)應(yīng)該根據(jù)自身的發(fā)展戰(zhàn)略、企業(yè)所處于的發(fā)展階段、企業(yè)內(nèi)外部環(huán)境等因素全面考慮,合理選擇適當(dāng)?shù)脑u(píng)價(jià)指標(biāo),這有利于更好地為股東創(chuàng)造財(cái)富,為優(yōu)化和改善企業(yè)的公司治理起到助推作用,平衡各利益相關(guān)者的權(quán)益,為改善企業(yè)經(jīng)營管理提供新思路。本論文將傳統(tǒng)財(cái)務(wù)指標(biāo)、經(jīng)濟(jì)增加值指標(biāo)和經(jīng)濟(jì)增加值動(dòng)量指標(biāo)運(yùn)用于評(píng)價(jià)Y公司,根據(jù)Y公司的財(cái)務(wù)報(bào)表,用傳統(tǒng)財(cái)務(wù)指標(biāo)、經(jīng)濟(jì)增加值指標(biāo)和經(jīng)濟(jì)增加值動(dòng)量指標(biāo)分析該企業(yè)2011年—2015年的企業(yè)業(yè)績,構(gòu)建Y公司的企業(yè)業(yè)績評(píng)價(jià)體系,該體系包括凈利潤、銷售毛利率、銷售凈利率,凈資產(chǎn)收益率,經(jīng)濟(jì)增加值指標(biāo)和經(jīng)濟(jì)增加值動(dòng)量指標(biāo)。該體系可以較準(zhǔn)確地評(píng)價(jià)規(guī)模較大、財(cái)務(wù)核算健全、公司制度較完備的企業(yè),對于小微企業(yè)的實(shí)用性還有待驗(yàn)證。
[Abstract]:The important condition of enterprise long-term management is to accurately realize the evaluation of enterprise performance. Therefore, more and more enterprise stakeholders pay attention to enterprise performance evaluation, and relevant scholars choose different research directions to explore the reasonableness. At present, most of the selection of enterprise performance evaluation is a single evaluation method, or that economic added value and economic value added momentum is absolutely optimized in the traditional financial indicators. However, traditional financial indicators can not be replaced. Enterprises should attach importance to various financial indicators and non-financial indicators. The economic value added momentum index is regarded as the core index to evaluate the enterprise performance, but it is also necessary to establish the enterprise performance evaluation system in combination with other performance evaluation indicators. With this system to help companies guide the behavior of the management and staff of various departments, the most likely to achieve the increase in shareholder wealth, corporate value. To achieve the long-term and healthy development of enterprises. The current business situation can be based on a variety of financial indicators and non-financial indicators of evaluation and analysis, so that corporate stakeholders really understand the enterprise performance and enterprise value. To safeguard their legitimate rights and interests, which plays a positive role in economic development. Enterprises should be based on their own development strategy, the enterprise is in the development stage, the internal and external environment and other factors should be comprehensively considered. Reasonable selection of appropriate evaluation indicators is conducive to better wealth creation for shareholders, to optimize and improve corporate governance, and to balance the rights and interests of all stakeholders. In order to improve the management of enterprises, this paper applies the traditional financial index, economic added value index and economic added value momentum index to evaluate Y company, according to the financial statements of Y company. Using the traditional financial index, the economic added value index and the economic added value momentum index to analyze the enterprise performance from 2011 to 2015, and to construct the enterprise performance evaluation system of Y company. The system includes net profit, gross profit rate of sales, net interest rate of sales, rate of return on net assets, economic added value index and economic added value momentum index. The practicability of the company system is still to be verified.
【學(xué)位授予單位】：阜陽師范學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.82;F406.7

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