摘要
我国现行企业业绩评价主要是以会计利润为基础,以资产负债表和利润表的相关指标为核心,由于只考虑债务资本成本,而忽视了权益成本,从而导致成本计算不完全,因而无法判断公司为股东创造价值的确切数量,也容易导致经营者短期经营行为。经研究,EVA作为一种新型的业绩评价方法,优于传统会计评价方法,易于理解且不易被操纵,逐渐在我国上市公司中得到应用。主要介绍了EVA的基本内涵、EVA与传统会计指标的比较分析,同时还为使它更好地运用提出了一些建议。
The existing enterprise performance evaluation in our country is mainly based on accounting profits, with the balance sheet and income statement correlation index as the core. It only considers the cost of debt capital and ignores the cost of equity, resulting in incomplete calculation of the cost. It is unable to determine the exact value of the company created for shareholders, but also easily lead to short-term operational behavior. In fact, EVA is superi- or to the traditional accounting method as a new performance evaluation model. It is easy to understand and uneasy to be operated. It has been gradually applied in China＇s listing Corporation. This paper mainly introduces the basic connotation of EVA, comparing EVA with traditional accounting indexes, and also puts forward some suggestions to make it better applied.
出处
《武汉轻工大学学报》
CAS
2014年第1期102-105,共4页
Journal of Wuhan Polytechnic University
关键词
EVA
权益成本
业绩评价
EVA
the cose of equity
performance evaluation
