發(fā)布時(shí)間：2018-01-15 00:28

  本文關(guān)鍵詞：EVA績效評價(jià)在A煤炭企業(yè)的應(yīng)用研究　出處：《安徽財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 績效評價(jià) EVA 資本成本

【摘要】：在我國,現(xiàn)如今的能源種類越來越繁多,風(fēng)能、太陽能、沼氣等等。然而,我們的生活的主要能源,仍然是煤炭。中國的煤炭儲存量之多這也使煤炭成為中國經(jīng)濟(jì)發(fā)展的支柱來源。因此,以煤炭而生企業(yè)越來越多,煤炭企業(yè)因此成為了我國的經(jīng)濟(jì)支柱企業(yè)。21世紀(jì),市場經(jīng)濟(jì)在不斷的完善,很多煤炭企業(yè)已經(jīng)上市,有些則在籌備之中。 隨著國內(nèi)企業(yè)上市的浪潮,企業(yè)的管理目標(biāo)不再一如從前的利潤最大化,而是采用了國際通用的評估方式——股東權(quán)益最大化。這些也進(jìn)一步要求企業(yè)的績效評價(jià)方法進(jìn)行改進(jìn),原有的傳統(tǒng)績效評價(jià)方法已經(jīng)不能滿足股東權(quán)益最大化的特征,經(jīng)濟(jì)增加值的評估方法逐步走向歷史舞臺,該種評價(jià)方法從更為細(xì)致、全面、合理的角度分析市場價(jià)值,解釋變動的原因。這樣,以EVA為主的市場增加值法便成為了評價(jià)企業(yè)發(fā)展的最直觀主要的方法。 本文利用的理論與實(shí)際相結(jié)合,對A煤炭企業(yè)的業(yè)績評價(jià)的現(xiàn)狀進(jìn)行分析,同時(shí)根據(jù)其在證監(jiān)會網(wǎng)站上公布的財(cái)務(wù)數(shù)據(jù),計(jì)算A煤炭企業(yè)的EVA,采用對比的方法,最后發(fā)現(xiàn)EVA績效評價(jià)方法更準(zhǔn)確,更能真實(shí)的反映A煤炭企業(yè)的經(jīng)營業(yè)績。同時(shí)根據(jù)分析的結(jié)果進(jìn)一步指出該煤炭企業(yè)原有的業(yè)績評價(jià)存在的問題和不足,提出意見和解決方案。
[Abstract]:In our country, nowadays there are more and more kinds of energy, such as wind, solar, biogas, etc. However, our life is the main energy. It's still coal. China's coal reserves are huge, which makes coal the mainstay of China's economic development. As a result, there are more and more coal companies. As a result, coal enterprises have become the pillar enterprises of our country. In the 21st century, the market economy is constantly improving. Many coal enterprises have been listed on the market, some of them are in preparation. With the wave of domestic enterprises listing, the management goal of enterprises is no longer the same as the previous profit maximization. Instead, it adopts the international common evaluation method-shareholder equity maximization, which further requires the improvement of the performance evaluation method of the enterprise. The original traditional performance evaluation method can not meet the characteristics of shareholder rights and interests maximization, the evaluation method of economic added value has gradually moved to the historical stage, the evaluation method from a more detailed, comprehensive. By analyzing the market value from a reasonable angle and explaining the reason of the change, the market value added method, which is based on EVA, has become the most direct and main method to evaluate the development of enterprises. This paper uses the theory and practice to analyze the current situation of A coal enterprise performance evaluation and calculate the EVA of A coal enterprise according to the financial data published on the CSRC website. Finally, it is found that EVA performance evaluation method is more accurate. At the same time, according to the results of analysis, the problems and shortcomings of the original performance evaluation of the coal enterprise are pointed out, and the opinions and solutions are put forward.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.21;F406.7

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本文編號：1426009