發(fā)布時(shí)間：2018-01-15 00:28

  本文關(guān)鍵詞：EVA績(jī)效評(píng)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(jī)效評(píng)價(jià) EVA 資本成本

【摘要】：在我國(guó),現(xiàn)如今的能源種類越來(lái)越繁多,風(fēng)能、太陽(yáng)能、沼氣等等。然而,我們的生活的主要能源,仍然是煤炭。中國(guó)的煤炭?jī)?chǔ)存量之多這也使煤炭成為中國(guó)經(jīng)濟(jì)發(fā)展的支柱來(lái)源。因此,以煤炭而生企業(yè)越來(lái)越多,煤炭企業(yè)因此成為了我國(guó)的經(jīng)濟(jì)支柱企業(yè)。21世紀(jì),市場(chǎng)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(guó)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(rùn)最大化,而是采用了國(guó)際通用的評(píng)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(jī)效評(píng)價(jià)方法進(jìn)行改進(jìn),原有的傳統(tǒng)績(jī)效評(píng)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(píng)估方法逐步走向歷史舞臺(tái),該種評(píng)價(jià)方法從更為細(xì)致、全面、合理的角度分析市場(chǎng)價(jià)值,解釋變動(dòng)的原因。這樣,以EVA為主的市場(chǎng)增加值法便成為了評(píng)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(duì)A煤炭企業(yè)的業(yè)績(jī)?cè)u(píng)價(jià)的現(xiàn)狀進(jìn)行分析,同時(shí)根據(jù)其在證監(jiān)會(huì)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(duì)比的方法,最后發(fā)現(xiàn)EVA績(jī)效評(píng)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(yíng)業(yè)績(jī)。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(jī)?cè)u(píng)價(jià)存在的問(wèn)題和不足,提出意見(jiàn)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(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.21;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 劉力,宋志毅;衡量企業(yè)經(jīng)營(yíng)業(yè)績(jī)的新方法——經(jīng)濟(jì)增加值(REVA)與修正的經(jīng)濟(jì)增加值(REVA)指標(biāo)[J];會(huì)計(jì)研究;1999年01期

2 夏學(xué)英;;煤炭企業(yè)財(cái)務(wù)績(jī)效評(píng)價(jià)研究[J];會(huì)計(jì)之友;2011年26期

3 王秀梅;;基于EVA的煤炭企業(yè)財(cái)務(wù)管理問(wèn)題研究[J];煤炭經(jīng)濟(jì)研究;2011年06期

4 李立明;;關(guān)于EVA理論及應(yīng)用的綜述[J];會(huì)計(jì)之友;2011年35期

，

本文編號(hào)：1426009