本文選題：經(jīng)濟(jì)增加值 + 業(yè)績(jī)?cè)u(píng)價(jià)　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)與價(jià)值評(píng)估一直是會(huì)計(jì)界和企業(yè)界的難題與熱點(diǎn)。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展和企業(yè)價(jià)值最大化理念的深入，傳統(tǒng)財(cái)務(wù)指標(biāo)在評(píng)價(jià)企業(yè)業(yè)績(jī)方面的缺陷日益明顯，難以反映企業(yè)真實(shí)的經(jīng)濟(jì)價(jià)值。經(jīng)濟(jì)增加值（EVA），用企業(yè)稅后凈營業(yè)利潤與資本成本的差額，來評(píng)價(jià)企業(yè)真實(shí)業(yè)績(jī)，這一方法得到越來越廣泛的應(yīng)用。在2009年底，國資委頒布了《中央企業(yè)負(fù)責(zé)人經(jīng)營業(yè)績(jī)考核辦法》，將EVA定為央企經(jīng)營業(yè)績(jī)考核核心指標(biāo)，越來越多的央企開始應(yīng)用EVA評(píng)價(jià)企業(yè)業(yè)績(jī)。因此，基于EVA的央企業(yè)績(jī)?cè)u(píng)價(jià)研究具有重大的理論價(jià)值和現(xiàn)實(shí)意義。 首先，本文運(yùn)用規(guī)范研究的方法論述了EVA概念本質(zhì)和理論淵源，理清了EVA與經(jīng)濟(jì)利潤、剩余收益的內(nèi)在聯(lián)系，研究了EVA在改進(jìn)會(huì)計(jì)信息質(zhì)量、反映企業(yè)真實(shí)利潤、促進(jìn)企業(yè)價(jià)值創(chuàng)造等方面的作用，從而論證了EVA在評(píng)價(jià)企業(yè)業(yè)績(jī)中具有的優(yōu)勢(shì)。其次，在介紹南電公司EVA應(yīng)用現(xiàn)狀的基礎(chǔ)上，通過案例研究和比較研究，，分別運(yùn)用EVA和傳統(tǒng)財(cái)務(wù)指標(biāo)，評(píng)價(jià)了公司業(yè)績(jī)，通過對(duì)比分析，證明了EVA相較傳統(tǒng)財(cái)務(wù)指標(biāo)更能反映公司業(yè)績(jī)的真實(shí)情況。然后，探討了南電公司應(yīng)用EVA進(jìn)行業(yè)績(jī)?cè)u(píng)價(jià)時(shí)存在的問題，包括EVA評(píng)價(jià)標(biāo)準(zhǔn)單一、EVA評(píng)價(jià)指標(biāo)計(jì)算不精確、EVA評(píng)價(jià)指標(biāo)不完善、EVA評(píng)價(jià)結(jié)果分析功能弱化等。最后，提出了明確EVA評(píng)價(jià)標(biāo)準(zhǔn)，改進(jìn)EVA計(jì)算細(xì)節(jié)，完善EVA業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)，強(qiáng)化EVA評(píng)價(jià)結(jié)果應(yīng)用等建議。 本文旨在提供積極的思考，一方面推動(dòng)南電公司EVA業(yè)績(jī)?cè)u(píng)價(jià)方法的應(yīng)用和業(yè)績(jī)?cè)u(píng)價(jià)體系的完善，另一方面促進(jìn)國資委對(duì)央企的EVA考核方案的改進(jìn)，使EVA在提高國有資本效益、提升國有資產(chǎn)質(zhì)量、強(qiáng)化國有資產(chǎn)監(jiān)管，甚至在優(yōu)化社會(huì)資源配置、建立公平競(jìng)爭(zhēng)機(jī)制等方面發(fā)揮更大的作用。
[Abstract]:Evaluation and value evaluation of enterprise performance is always a difficult problem and focus of the accounting profession and the business community. With the development of market economy and the deepening of the concept of enterprise value maximization, the traditional financial indicators defects in enterprise performance evaluation is becoming more and more obvious, it is difficult to reflect the true economic value. The economic value added (EVA), with the balance of the enterprise tax net operating profit and the cost of capital, to evaluate the true performance of the enterprise, this method is widely used. At the end of 2009, the SASAC issued a "central enterprise responsible for the performance evaluation measures on the EVA as the central enterprises, the performance evaluation index of the core, more and more central enterprises began to use EVA evaluation study on enterprise performance. Therefore, the central enterprise performance evaluation based on EVA has great theoretical value and practical significance.
First, this paper uses the method of normative research discusses the essence of EVA concept and the theory origin, sort out the EVA and economic profit, internal relations of residual income, the study of the EVA in the improvement of the quality of accounting information, reflect the true profit, promote enterprise value creation effect, which demonstrates the EVA in enterprise performance evaluation with the advantage. Secondly, based on the application situation of Nandian company EVA, through case study and comparative study, respectively using EVA and traditional financial indicators to evaluate the performance of the company, through comparative analysis, prove the real situation of EVA compared to the traditional financial indicators to better reflect the performance of the company. Then, discusses the application of EVA in Nandian company when evaluating the performance of EVA, including the single evaluation criteria, EVA evaluation index calculation is not accurate, the EVA evaluation index is not perfect, the evaluation results of EVA analysis. Finally, the weakening of the function, Some suggestions such as clear EVA evaluation standard, improving EVA calculation details, improving EVA performance evaluation index and strengthening the application of EVA evaluation results are put forward.
This paper aims to provide positive thinking, on the one hand to promote the improvement of performance and application of EVA performance evaluation method of Nandian company's evaluation system, on the other hand to promote the improvement of the SASAC of the central enterprises EVA assessment program, the EVA in improving the state-owned capital efficiency, improve the quality of state-owned assets, strengthen the supervision of state-owned assets, even in the optimization of social resources the configuration, play a greater role in establishing the mechanism of fair competition.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.61

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