文档介绍：摘要
EVA作为公司业绩评价的一种财务指标,比传统的会计利润指标具有更现实的经济意义。一方面,EVA指标不但考虑了公司债务资本的成本,而且考虑了公司所有者投入资本的成本,实现了公司资本的真正增值;另一方面,EVA指标的计算剔除了相关会计信息的歪曲性,从而更为科学和客观地评价公司业绩。
本文通过搜索汽车行业上市公司的资料和文献,了解了汽车行业上市公司绩效评价的现状。并根据巨潮资讯网提供的汽车行业上市公司的报表,运用EVA的相关理论对我国汽车行业上市公司的绩效进行评价。EVA作为一种绩效评价的指标,其优越性是毋庸置疑的。但是,我们在运用EVA这种绩效评价指标时,仍应客观地看到其存在的问题。对此,我们应该明确价值管理在企业管理中的核心地位,考虑经济环境对汽车行业上市公司绩效评价的重要影响,关注研发费用、市场拓展费用等科目的调整,以求调整后的绩效评价结果更能反映企业的真正价值。另外,在提高数据精确性时不应忽略相应的成本,做到将数据精确性和成本的相对平衡。汽车行业上市公司只有不断改进企业的绩效评价体系,才能更有效地完善企业经营活动,推进企业的改革创新,促进企业的长期发展。
关键词:汽车行业;公司绩效;EVA
Abstract
Compared with the traditional accounting profit, EVA has more realistic economic significance as a financial performance evaluation index. On one hand, EVA not only considers the cost of debt capital, but also takes into consideration on the owners of pany. So it realizes the real value of capital. On the other hand, EVA deletes the distorted information which is related, so we can evaluate the performance pany more scientific and objective.
The paper by searching information and literature of the automotive panies to understand the status of performance evaluation .And according to the financial statements of automotive industry which was published INFO, we can use the theory of EVA to make a performance evaluation for China’s panies in the automotive industry. EVA as a performance evaluation index, its advantage is without a doubt. But we should still objectively find that this performance evaluation method also exist some problems. Therefore, we should clear the core statue of value management in enterprise’s management and consider the important effect of economic environment for Auto industry performance evaluation. In order to make the performance evaluation results seems more authentic, we also should pay a close attention to the adjustment of R&D spending, market development costs and so on. In addition, we cannot ignore the costs for the sake of improve accuracy of data. panies only by constantly improving enterprise performance evaluation syste