本文選題：企業(yè)績(jī)效 + EVA值�。� 參考：《財(cái)會(huì)月刊》2016年27期

【摘要】：以滬深兩地上市的央企控股上市公司為研究對(duì)象,以其2007~2010年和2011~2014年的相關(guān)數(shù)據(jù)為研究樣本,實(shí)證檢驗(yàn)EVA值的引入對(duì)國(guó)有企業(yè)財(cái)務(wù)行為的影響,結(jié)果表明:EVA值的引入可以提高國(guó)有企業(yè)可持續(xù)增長(zhǎng)率、財(cái)務(wù)杠桿貢獻(xiàn)、營(yíng)運(yùn)資本效率、股利支付率。此外,企業(yè)的盈利能力、成長(zhǎng)能力以及擴(kuò)張能力對(duì)國(guó)有企業(yè)的價(jià)值創(chuàng)造能力也有一定的影響。由此看來(lái),EVA值的引入使得國(guó)有企業(yè)的經(jīng)營(yíng)者能夠站在所有者的角度,從長(zhǎng)遠(yuǎn)出發(fā),以企業(yè)價(jià)值最大化為目標(biāo)進(jìn)行財(cái)務(wù)決策。
[Abstract]:Based on the data from 2007 to 2010 and from 2011 to 2014, this paper empirically tests the influence of the introduction of EVA on the financial behavior of state-owned enterprises, taking the listed companies listed in Shanghai and Shenzhen as the research objects, and taking the relevant data from 2007 to 2010 and 2011-2014 as the research samples.The results show that the introduction of EVA value can improve the sustainable growth rate of state-owned enterprises, the contribution of financial leverage, working capital efficiency, dividend payment rate.In addition, the profitability, growth ability and expansion ability of enterprises also have certain influence on the value creation ability of state-owned enterprises.In view of this, the introduction of EVA value enables the managers of state-owned enterprises to make financial decisions from the perspective of owners, taking the maximization of enterprise value as the goal in the long run.
【作者單位】： 首都經(jīng)濟(jì)貿(mào)易大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金一般項(xiàng)目“基于碳會(huì)計(jì)體系下的碳排放指數(shù)構(gòu)建研究”(項(xiàng)目編號(hào):15BGL059) 北京市人民政府國(guó)有資產(chǎn)監(jiān)督管理委員會(huì)基金項(xiàng)目“國(guó)有企業(yè)分類(lèi)績(jī)效評(píng)價(jià)”(項(xiàng)目編號(hào):40413257100003)
【分類(lèi)號(hào)】：F275

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