【摘要】：財(cái)務(wù)績(jī)效評(píng)價(jià)在特定的歷史環(huán)境中被提出,是企業(yè)管理要求的一種辦法。當(dāng)對(duì)企業(yè)某一階段的實(shí)際績(jī)效充分了解時(shí),管理者才能較為準(zhǔn)確制定出企業(yè)下個(gè)階段的財(cái)務(wù)目標(biāo)和方針,也是管理部門公平、客觀地衡量企業(yè)管理者技能和水準(zhǔn)的前提。在過去,企業(yè)的財(cái)務(wù)績(jī)效評(píng)價(jià)把凈利潤(rùn)作為核心指標(biāo),以此為基礎(chǔ)測(cè)算其他相關(guān)的財(cái)務(wù)指標(biāo),并未把資本(股本)成本作為考察目標(biāo),因此資本(股本)成本的代價(jià)被疏忽,企業(yè)的經(jīng)營(yíng)成果和財(cái)務(wù)狀況無(wú)法客觀真實(shí)的反映。之后國(guó)資委將EVA(經(jīng)濟(jì)增加值)作為關(guān)鍵指標(biāo)納入國(guó)有企業(yè)績(jī)效評(píng)價(jià)體系中,既考察了企業(yè)的全部資金成本,同時(shí)也調(diào)整了會(huì)計(jì)報(bào)表中不合理的會(huì)計(jì)科目。以利潤(rùn)為核心的績(jī)效評(píng)價(jià)進(jìn)一步轉(zhuǎn)為以價(jià)值的創(chuàng)造為核心,能夠準(zhǔn)確的揭露企業(yè)為股東創(chuàng)造的真實(shí)價(jià)值,使企業(yè)的管理方向轉(zhuǎn)變?yōu)閮r(jià)值導(dǎo)向。本文針對(duì)價(jià)值模式下的EVA績(jī)效評(píng)價(jià)的特點(diǎn),結(jié)合DR電子股份有限公司的實(shí)例數(shù)據(jù),建立基于EVA的DR股份有限公司績(jī)效評(píng)價(jià)體系,通過把EVA及相關(guān)指標(biāo)和對(duì)利潤(rùn)及相關(guān)指標(biāo)進(jìn)行對(duì)比,綜合評(píng)價(jià)企業(yè)的財(cái)務(wù)績(jī)效,讓使用者能夠了解企業(yè)的真實(shí)價(jià)值。本文的主要研究?jī)?nèi)容包括:首先闡明了績(jī)效評(píng)價(jià)的概述及相關(guān)理論、傳統(tǒng)績(jī)效評(píng)價(jià)的相關(guān)指標(biāo),以及對(duì)EVA(經(jīng)濟(jì)增加值)理論和EVA(經(jīng)濟(jì)增加值的計(jì)算方法)分別進(jìn)行闡釋;其次對(duì)DR電子股份有限公司的現(xiàn)行績(jī)效評(píng)價(jià)現(xiàn)狀進(jìn)行詳細(xì)闡述,包括公司的經(jīng)營(yíng)狀況和財(cái)務(wù)狀況,并對(duì)現(xiàn)行財(cái)務(wù)績(jī)效評(píng)價(jià)存在的問題進(jìn)行分析;再次在此基礎(chǔ)上建立了 EVA績(jī)效評(píng)價(jià)體系和相關(guān)模型,從DR電子股份有限公司的實(shí)際情況出發(fā),設(shè)計(jì)出適合DR電子股份有限公司的EVA績(jī)效評(píng)價(jià)體系;最后是對(duì)DR電子股份有限公司EVA績(jī)效評(píng)價(jià)體系的算例。結(jié)合DR股份有限公司的實(shí)際財(cái)務(wù)數(shù)據(jù),確定出DR電子股份有限公司的EVA績(jī)效指標(biāo)值并與傳統(tǒng)績(jī)效評(píng)價(jià)指標(biāo)進(jìn)行對(duì)比,最后對(duì)算例結(jié)果進(jìn)行闡述。通過研究得出的結(jié)論是為:EVA績(jī)效評(píng)價(jià)指標(biāo)相對(duì)于傳統(tǒng)財(cái)務(wù)指標(biāo)更能準(zhǔn)確地評(píng)價(jià)企業(yè)所創(chuàng)造的價(jià)值;將EVA的指標(biāo)與傳統(tǒng)財(cái)務(wù)績(jī)效指標(biāo)相結(jié)合,能夠更全面準(zhǔn)確的衡量DR電子股份有限公司的績(jī)效狀況,也開拓了企業(yè)以價(jià)值管理為導(dǎo)向的新天地。
[Abstract]:Financial performance evaluation is put forward in the specific historical environment, which is a method of enterprise management. When the actual performance of a certain stage of the enterprise is fully understood, the manager can accurately formulate the financial objectives and policies of the next stage of the enterprise, which is also the premise for the management department to be fair and objectively measure the skill and level of the enterprise manager. In the past, the financial performance evaluation of an enterprise used net profit as a core indicator, based on which other related financial indicators were measured, without taking the cost of capital (equity) as the objective, so the cost of capital (equity) was neglected. The business results and financial situation of the enterprise can not be objectively and truthfully reflected. Then the SASAC takes EVA (Economic value added) as the key index into the performance evaluation system of state-owned enterprises, which not only examines the total capital cost of the enterprises, but also adjusts the unreasonable accounting subjects in the accounting statements. The performance evaluation with profit as the core changes to take the value creation as the core further, can accurately expose the true value that the enterprise creates for the shareholder, causes the enterprise management direction to change to the value direction. In this paper, according to the characteristics of EVA performance evaluation under the value mode, combined with the actual data of DR Electronic Co., Ltd., the performance evaluation system of DR Company based on EVA is established. By comparing EVA and related indicators with profit and related indicators, the financial performance of enterprises can be comprehensively evaluated, so that users can understand the real value of enterprises. The main research contents of this paper are as follows: firstly, the summary and related theories of performance evaluation, the related indicators of traditional performance evaluation, and the explanation of EVA (Economic value added) theory and EVA (Economic value added calculation method) are expounded respectively. Secondly, the current performance evaluation status of DR Electronic Co., Ltd. is described in detail, including the company's operating status and financial situation, and the existing problems in the current financial performance evaluation are analyzed. Thirdly, this paper establishes the EVA performance evaluation system and related models, and designs a EVA performance evaluation system suitable for DR Electronic Co., Ltd., based on the actual situation of DR Electronic Co., Ltd. Finally, the paper gives an example of EVA performance evaluation system of DR Electronics Co., Ltd. Combined with the actual financial data of DR Co., Ltd., the EVA performance index value of DR Electronic Co., Ltd. is determined and compared with the traditional performance evaluation index. Finally, the result of the calculation example is expounded. The conclusions are as follows: compared with the traditional financial indexes, the EVA performance evaluation index can evaluate the value created by the enterprise more accurately; Combining the index of EVA with the traditional financial performance index, it can measure the performance of DR electronic company more comprehensively and accurately, and it also opens up a new world of value management.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 劉城;;淺析我國(guó)全面推行營(yíng)改增的原因[J];財(cái)會(huì)學(xué)習(xí);2017年06期

2 魏歡歡;陸遠(yuǎn);;基于AHP的汽車經(jīng)銷商信用模糊綜合評(píng)價(jià)[J];現(xiàn)代制造工程;2017年03期

3 常園;;高等教育規(guī)模擴(kuò)張下高校資金安全風(fēng)險(xiǎn)評(píng)估實(shí)證研究[J];經(jīng)濟(jì)問題;2017年03期

4 高陽(yáng);胡競(jìng)愷;;基于AHP法的城市開發(fā)區(qū)道路植物景觀評(píng)價(jià)體系構(gòu)建——以廣州開發(fā)區(qū)黃埔區(qū)為例[J];內(nèi)蒙古林業(yè)科技;2017年01期

5 李運(yùn)熙;徐曉飛;;基于榮之聯(lián)并購(gòu)車網(wǎng)互聯(lián)案例的公司跨行業(yè)并購(gòu)績(jī)效研究[J];知識(shí)經(jīng)濟(jì);2017年06期

6 李其維;;強(qiáng)化“三種意識(shí)” 提升中小企業(yè)競(jìng)爭(zhēng)實(shí)力[J];中國(guó)質(zhì)量技術(shù)監(jiān)督;2017年02期

7 朱華倩;;基于主成分分析的上市公司財(cái)務(wù)績(jī)效評(píng)價(jià)研究——以汽車制造業(yè)為例[J];財(cái)會(huì)學(xué)習(xí);2017年03期

8 趙昕;呂凡;;關(guān)于企業(yè)經(jīng)營(yíng)者業(yè)績(jī)問題的研究[J];中國(guó)集體經(jīng)濟(jì);2017年04期

9 李昕潼;池國(guó)華;;經(jīng)濟(jì)增加值考核對(duì)降低國(guó)有企業(yè)成本的影響——基于權(quán)益資本成本的視角[J];學(xué)術(shù)交流;2017年02期

10 王曉彤;王艷芹;;試論企業(yè)短期償債能力——以天津泰達(dá)股份有限公司為例[J];時(shí)代農(nóng)機(jī);2017年01期

相關(guān)碩士學(xué)位論文 前1條

1 師濤;WK公司EVA業(yè)績(jī)?cè)u(píng)價(jià)下的股權(quán)激勵(lì)方案研究[D];沈陽(yáng)工業(yè)大學(xué);2016年

，

本文編號(hào)：2339348