基于EVA企业绩效评价研究
摘要
基于EVA企业绩效评价方法本身的适时性，即将成为目前大多数优秀企业普遍采用的价值衡量指标。本文将在阐述EVA理论的基础上，以M公司为例，对其采用两种不同的企业绩效评价方法的进行计算分析，通过分析其在使用传统企业绩效评价方法时的弊端，进而引出了新的企业绩效评价体系，即EVA绩效评价体系，将二者进行对比，并重点证明了EVA理论在企业绩效评价方面的优越性。
关键词：绩效评价；经济增加值；传统企业绩效评价；对比
Research on the enterprise performance evaluation based on EVA
Abstract
Based on the EVA performance evaluation method of enterprise itself timeliness, it ’s about to become the most outstanding enterprises generally adopt the measure of value of the index. This paper will elaborate on the EVA on the basis of the theory, taking the M company for example, the use of two different enterprise performance evaluation methods are analyzed, through the analysis of its use in the traditional performance evaluation method of enterprise ‘s malpractice, then introduces the new enterprise performance evaluation system, namely EVA performance evaluation system, two by contrast, and focus on the proof of EVA theory has the advantage of enterprise performance evaluation.
Keywords: performance measure; economic increasing value; the traditional performance evaluation; contrastion
目录
1引言………………………………………………………………. 1
2 EVA理论综述……………………………………………………….. 2
2.1 EVA的基本概念……………………………………………………. 2
2.2 EVA的计算……………………………………………………….. 2
2.3 EVA的计算原理……………………………………………………. 2
3案例分析…………………………………………………………… 3
3.1以传统企业绩效评价方法，即以财务指标为核心的绩效评价分析………………. 3
3.2以EVA企业绩效评价方法，即以价值为核心的绩效评价分析………………….. 4
4传统企业绩效评级方法的缺陷…………………………………………… 5
4.1传统企业绩效评价方法易受人为主观因素影响…………………………….. 5
4.2传统财务指标本身的缺陷…………………………………………….. 5
5 EVA企业绩效评价方法的优越性…………………………………………. 6
5.1 EVA能够真实准确的反映企业的经营绩效及价值创造……………………….. 6
5.2 EVA能够协调管理者与股东的利益，平衡各种关系…………………………. 6
5.3 EVA能够使投资者充分考虑企业的长远战略………………………………. 7
6结论………………………………………………………………. 8
参考文献……………………………………………………………. 9
