牛牛游戏厅安卓,{原始关键词}

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                      1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 矿业企业引进EVA业绩评价体系的意义

                        矿业企业引进EVA业绩评价体系的意义

                        时间:2020-04-21 11:19作者:缪宇豪
                        本文导读:这是一篇关于矿业企业引进EVA业绩评价体系的意义的文章,矿业企业传统的业绩评价方法更多的是注重会计利润,在一定程度上忽略了资本的投入规模、投入时间、投入成本和投资风险等重要因素。而EVA业绩评价体系综合考虑了这些因素,可以更加真实地反映企业的价值,真正地实现企业

                          摘    要: 目前,传统的财务指标仍被广泛应用于中国矿业企业的绩效评估中,不过传统的业绩评价方式在一定程度上忽略了权益资本成本,注重利润,使得企业管理者追求短期利润,不利于企业的长期发展。EVA(经济增加值)作为一种新型的业绩评价体系,引入EVA指标将对企业长期稳健、可持续发展起到重要的作用。

                          关键词: EVA; 业绩评价;

                        牛牛游戏厅安卓,{原始关键词}   KUANGYEQIYECHUANTONGDEYEJIPINGJIAFANGFAGENGDUODESHIZHUZHONGHUIJILIRUN,ZAIYIDINGCHENGDUSHANGHULVELEZIBENDETOURUGUIMO、TOURUSHIJIAN、TOURUCHENGBENHETOUZIFENGXIANDENGZHONGYAOYINSU。EREVAYEJIPINGJIATIXIZONGHEKAOLVLEZHEIXIEYINSU,KEYIGENGJIAZHENSHIDIFANYINGQIYEDEJIAZHI,ZHENZHENGDISHIXIANQIYEGUDONGCAIFUZUIDAHUA。JINNIANLAI,ZAIGUOYOUQIYETUIGUANGYIEVAWEIHEXINDEYEJIPINGJIATIXIHOU,WOGUOGEDAXINGYEQIYEYEKAIQILEEVADECHANGSHIZHILU,KUANGYEQIYEYIRUCI。BENWENTONGGUOJISUANTGONGSI2014-2018NIANDEEVAZHIBIAO,BINGJIANGEVAZHIBIAOHECHUANTONGYEJIPINGJIAZHIBIAOJINXINGBIJIAO,JIANYIKUANGYEQIYEYINJINEVAYEJIPINGJIATIXIDUIQIYEYEJIJINXINGPINGJIA。

                          一、EVA业绩评价法相关理论分析

                          (一)EVA业绩评价法的相关文献

                          Chunlei Yang、Pimsiri Chiwamit,Sven Modell(2014)TONGGUODUIZHONGGUOYIJIDONGNANYADEGUOJIAJINXINGQIYEJIGOUZHIDU、WENHUAFENWEI、YUANGONGGONGZUOTAIDUDENGYINSUDEFENXI,DECHUEVADEYINRUSHISHIHEYUYAZHOUZHEIJIGEGUOJIADEJIELUN,TONGSHIKENDINGLEEVADAILAIDEJIJIZUOYONGKEYIJIANGQIYELIRUNHEGONGSIZHANLVEXIANGLIANDEZUOYONG。Ravi B Kashinath,B.M.Kanahalli(2015)RENWEICONGGUDONGDEJIAODULAIKAN,JIANGEVAYINRUQIYEJIXIAOYANJIU,YEYOULIYUTAMENLEJIEGENGZHENSHIDEQIYEJIXIAO。NIMIN(2012)JIYUJINGLIRUNHEEVADEJUZHENGUANXIDUISHANGSHIGONGSIJIAZHIJINXINGYANJIU,YANJIUJIEGUOBIAOMING“WOGUOSHANGSHIGONGSIHUIJILIRUNYUEVAZHIJIANCUNZAIHENDADEBEILI,ZAIZONGHEPINGJIAQIYEYEJIFANGMIANCUNZAIQUEXIAN,XIANGBIZHIXIA,EVAGENGNENGXIANGDUIZHENSHI、KEGUANDIFANYINGQIYEDEJIAZHIBIANHUA”。WENFUHAI(2019)《JIYUEVADEJPGONGSIJIXIAOPINGJIAYANJIU》ZHONGBIJIAOLEEVAYUQITAJIXIAOPINGJIAFANGFA,RUDUBANGFENXIFAHECAIWUZHIBIAOFA,DECHUEVAXIANGJIAOYUQITAJIXIAOPINGJIAFANGFAJUYOUYIDINGDEYOUSHI。

                          (二)传统业绩评价方法的缺点

                          传统的绩效评估方法没有考虑总资本成本,管理层可能浪费股东资本并做出不合理的投资决策,专注于评估结果,处理的数据难以反映产品开发和市场开发决策的影响。这将导致管理层重视短期利益,甚至放弃有利于长期利益的决策。短期利益的短期发展不利于企业的可持续经营。
                         

                        矿业企业引进EVA业绩评价体系的意义
                         

                          (三)EVA业绩评价体系的优缺点

                          YUCHUANTONGDEJIXIAOPINGJIAZHIBIAOXIANGBI,EVAZHIBIAOKAOLVLESUOYOUZIBEN,BAOKUOQUANYIZIBENHEZHAIQUANZIBEN。JUYOUHUIJILIRUNDEQIYEBUYIDINGNENGWEIGUDONGDAILAIJIAZHI,ZHIYOUDANGQIYEDELIRUNCHAOGUOGUDONGTOURUDEZIBENSHI,SHENGXIADEJIUSHIWEIGUDONGCHUANGZAODEJIAZHI。ANZHAOYIBANHUIJIZHUNZEJISUANDECHUANTONGJIAZHIZHIBIAOCUNZAIYIDINGDEWUCHA,BUNENGZHENSHIFANYINGQIYEDEYEJI。JINGUANEVAZHIBIAODEXINXIYELAIZICAIWUBAOBIAO,DANEVAZAIJISUANQIANDUIHUIJIZHIBIAOJINXINGLEDIAOZHENG,ZAIYIDINGCHENGDUSHANGXUERUOLEXIANYOUHUIJIZHUNZEDEYINGXIANG。YUCHUANTONGDEJIXIAOPINGJIAXIANGBI,EVAZHISHUKAOLVLEQIYEDEZHANGQIFAZHAN。EVAZIBENCHENGBENDEYUESHUJIZHIKEYIYIZHIZHAIWURONGZIDEGAOGANGGANLVZAITOUZIDENGHUODONGZHONGDELANYONG,CONGERKONGZHILEZHAIWUZIBENGUODUKUOZHANGDEFENGXIAN,BAOCHILEQIYEDEKECHIXUFAZHAN。

                          BUGUOEVAYEJIPINGJIATIXIYECUNZAIYIDINGDEQUEDIAN:JISUANGUOCHENGGENGJIAFUZA,DIAOZHENGXIANGMUDEQUEDINGGENGWEIGUANJIAN。XUYAOGAOSHUIPINGDEJINGYANHEZHUANYENENGLI,BINGQIEEVAHULVELEFEICAIWUYINSU,LIRUKEHUMANYIDUHEPINPAIJIANSHEDENG。

                          二、EVA的概念和计算公式

                          JINGJIZENGJIAZHI(EVA)SHIYITAOJIYUJINGJIZENGJIAZHIGAINIANDECAIWUGUANLIXITONG,JUECEJIZHIHEJILICUOSHI。TAYOUMEIGUOXUEZHEStewartTICHU,BINGYOUZHEMINGDEMEIGUOStearns Consulting CompanyZHUCEBINGSHISHI。ZHEISHIYIZHONGCAIWUJIXIAOPINGGUFANGFA,JIYUSHUIHOUJINGYINGYELIRUNHECHANSHENGZHEIXIELIRUNSUOXUDEZIBENTOUZIZONGCHENGBEN。ZHIYOUDANGGONGSIDELIRUNGAOYUQIZIBENCHENGBEN(BAOKUOGUBENHEZHAIWUCHENGBEN)SHI,TACAINENGWEIGUDONGCHUANGZAOJIAZHI。EVASHIYIZHONGJIXIAOPINGGUGONGJU,KEYIQUANMIANPINGGUQIYEGUANLIZHEYOUXIAOLIYONGZIBENHEWEIGUDONGCHUANGZAOJIAZHIDENENGLI,BINGFANYINGQIYEDEZUIZHONGYEWUMUBIAO。EVAYESHIQIYEJIAZHIGUANLIXITONGDEJICHUHEHEXIN。

                        牛牛游戏厅安卓,{原始关键词}   GONGSHIEVA=NOPAT-CC*TCSHIEVAZHIJISUANDEJIBENMOXING,QIZHONG:NOPATWEIQIYESHUIHOUDEJINGJINGYINGLIRUN,CCWEIQIYEDEJIAQUANZIBENCHENGBEN,TCWEIQIYEDEZIBENZONGE

                        牛牛游戏厅安卓,{原始关键词}   GENJUEVADEHEXINLILUN,DUIYUHUIJIBAOBIAODEDIAOZHENGJINGHUIDADAO160XIANG,ZHENSHICAOZUOQILAIJIANGHUIYOUYIDINGDENANDU,YINCIXIANGYINGDEHUIJIDIAOZHENGYIBANCONGJIAN,YIZENGQIANGQIKECAOZUOXING,GENJUSITENGSITEGONGSIDEZISHENJINGYANHEYIJINGYINGYONGJIAZHIGUANLITIXIDEQIYEFANKUI,DADUOSHUQIYESHIJIXUYAODIAOZHENGDEXIANGMUYOU2-15XIANGJIUKEYIDEDAOJINGQUEDEEVAZHI。BENWENGENJUTGONGSIDESHIJIQINGKUANG,DUIGAIGONGSIDEEVAZUOCHURUXIAHUIJIDIAOZHENG:

                          (一)坏账准备和各种资产减值准备

                          DUIYUKUANGYEQIYELAIJIANG,YUANCAILIAOSHIQIYESHENGCHANDEZUIGUANJIANYINSUZHIYI,QIYEJIANGHUIDALIANGCHIYOUYUANCAILIAOYIBIANJINXINGSHENGCHAN,YINCIHUIJITIJIAODASHUEDECUNHUODIEJIAZHUNBEI;TONGSHICHANPINSHENGCHANXUYAODALIANGDEJIQISHEBEI,SHENGCHANSHIDUIJIQISHEBEIDEMOSUNXIAOHAOYEJIAODA,YINCIYEHUIJITIDAEDEGUDINGZICHANJIANZHIZHUNBEI。

                          (二)递延税款

                          GENJUDUIQIYECAIWUBAOBIAODEFENXI,FAXIANGONGSICUNZAIJIAOWEIDALIANGDEDIYANSHUIKUAN,HUIDUIEVAZHIJISUANCHANSHENGJIAODADEYINGXIANG,SUOYIJINXINGLEHUIJIDIAOZHENG。

                          (三)在建工程

                          GENJUKUANGYEQIYEDETEXING,SHENGCHANJINGYINGSHI,HENDAKENENGCUNZAIDAEDEZAIJIANGONGCHENGDEZHICHU,LIRUCHANGFANGJIANSHE、JIQISHEBEIDEZUJIAN、YUANCAILIAOHUOQUSHIKUANGJINGDAJIANDENGZHICHU,ZHEIXIEJINEYIBANJIAODA,HUIDUIEVADEJISUANZAOCHENGYINGXIANG,YINCIDUIZAIJIANGONGCHENGJINXINGLEHUIJIDIAOZHENG。

                          (四)利息支出

                          GENJUDUIQIYECAIWUBAOBIAODEFENXI,FAXIANGONGSICUNZAIDALIANGDELIXIZHICHU,JIANGHUIDUIEVAJISUANSUOXUDEYINGYELIRUNCHANSHENGJIAODADEYINGXIANG,YINCIBENWENDUILIXIZHICHUJINXINGLEXIANGYINGDEHUIJIDIAOZHENG。

                          三、案例简介

                          (一)T公司简况

                          TGONGSICHENGLIYU1997NIAN1YUE24RI,YU1997NIAN6YUEZAIXIANGGANGLIANHEJIAOYISUOHELUNDUNZHENGQUANJIAOYISUOSHANGSHI。TGONGSIDEZHUYAOYEWUHANGAITONGKUANGKAICAI、YELIANHEJIAGONG,TIQUYUJIAGONGGUIJINSHUHESANJINSHU,LIUHUAGONGYEYIJIJINRONG、MAOYIHEQITALINGYU,CHANPINBAOKUOYINJITONG、JIN、YIN、LIUSUAN、TONGBANG、TONGGUAN、TONGBO、XI、DI、BIDENGWUSHIDUOGEPINZHONG。DUOYUANHUADEYEWUBAOKUODUOLEIXINGDEKUANGYEKAIFAHEZENGZHIFUWUXITONG(LIRUJINRONG,TOUZI,MAOYI,WULIUHEJISHUZHICHIDENG)YIZHICHIKUANGYEDEFAZHAN,TGONGSIYIJINGZAIZHONGGUO、MILU、AERBANIYAHEAFUHANJIANLILEKUANGYEJIDI。

                          (二)2014年-2018年T公司EVA计算

                          1.税后净营业利润(NOPAT)。

                          SHUIHOUJINGJINGYINGLIRUN=(JINGLIRUN+LIXI+SUODESHUI)*(1-SUODESHUISHUILV)+DIYANSHUIDAIFANGYUEDEZENGJIA-DIYANSHUIJIEFANGYUEDEZENGJIA+GEZHONGZHUNBEIJINJINEDEZENGJIA+SHAOSHUGUDONGQUANYI

                          DIAOZHENGHOUJISUANDECHU2014NIAN-2018NIANTGONGSIDESHUIHOUJINGYINGYELIRUNWEI51.67YIYUAN、35.11YIYUAN、43.37YIYUAN、59.33YIYUAN、56.75YIYUAN。

                          2.资本总额(TC)。

                          ZIBENZONGE=DUANQIJIEKUAN+PUTONGGUGUDONGQUANYI+ZHANGQIJIEKUAN+SHAOSHUGUDONGQUANYI+YINGFUZHAIQUAN+GEZHONGZHUNBEIJIN+DIYANSHUIDAIFANGYUE-DIYANSHUIKUANJIEFANGYUE-ZAIJIANGONGCHENGJINGZHI

                        牛牛游戏厅安卓,{原始关键词}   DIAOZHENGHOUJISUANDECHU2014NIAN-2018NIANTGONGSIDEZIBENZONGEWEI750YIYUAN、624YIYUAN、631YIYUAN、744YIYUAN、856YIYUAN。

                          3.加权资本成本(CC)。

                          BENWENSHUIQIANZHAIWUCHENGBENXUANQULEZHONGGUORENMINYINXINGXUANBUDE3-5NIANQIZHANGQIYINXINGDAIKUANLILV,YOUCIBIANKEJISUANCHUGENIANDEZHAIWUZIBENCHENGBEN(SHUIHOU),GENJUJISUANDECHUTGONGSI2014NIAN-2018NIANSHUIHOUZHAIWUZIBENCHENGBENWEI5.41%、4.61%、4.04%、4.04%、4.04%。

                        牛牛游戏厅安卓,{原始关键词}   GUQUANZIBENDECHENGBENLVreDEJISUANGONGSHIWEI:re=rf+β(rm-rf),rfWEIWUFENGXIANSHOUYILV,β=FENGXIANCEDUXISHU,(rm-rf)WEISHICHANGZUHEDEFENGXIANYIJIA.WUFENGXIANLILVCAIYONGYINXINGFABUDESANGEYUEZHENGCUNZHENGQUNIANLILV。GENJUJISUANDECHUTGONGSI2014NIAN-2018NIANWUFENGXIANSHOUYILVWEI2.58%、1.77%、1.10%、1.10%、1.10%。BENWENGENJUDADUOSHUGUONEIZHUANJIAXUEZHEDEZUOFA,JIANGGUONEIGDPZENGZHANGLVZUOWEISHICHANGFENGXIANYIJIA(rm-rf),GENJUJISUANDECHUTGONGSI2014NIAN-2018NIANSHICHANGFENGXIANYIJIAWEI7.30%、6.91%、6.74%、6.76%、8.85%。YINCIGENJUGUQUANZIBENDECHENGBENLVreDEJISUANGONGSHIre=rf+β(rm-rf)(BENWENDINGβ=1),KEYIJISUANCHUGENIANDEQUANYIZIBENCHENGBEN,TGONGSI2014NIAN-2018NIANQUANYIZIBENCHENGBENWEI9.88%、8.68%、7.84%、7.86%、9.95%。

                          ZUIHOUGENJUGONGSHICC=rc*E%+rd*(1-T)*D%,QIZHONGCCWEIJIAQUANZIBENCHENGBEN、rcWEIQUANYIZIBENCHENGBEN、EWEIQUANYIZIBENBIZHONG,rdWEIZHAIWUZIBEN(SHUIQIAN)、TWEIQIYESUODESHUISHUILV、DWEIZHAIWUZIBENBIZHONG,KEYIJISUANCHUJIAQUANPINGJUNZIBENCHENGBEN。TGONGSI2014NIAN-2018NIANJIAQUANZIBENCHENGBENWEI8.22%、7.63%、6.93%、6.62%、7.63%。

                        牛牛游戏厅安卓,{原始关键词}   ZUIZHONGTGONGSI2014NIAN-2018NIANDEEVARUBIAO1SUOSHI:

                          表1 T公司2014年-2018年的EVA
                        表1 T公司2014年-2018年的EVA

                          
                          资料来源:作者根据国泰安数据计算得出(2014年-2018年)

                          (SAN)EVAZHIBIAOHECHUANTONGCAIWUZHIBIAODEDUIBIFENXI

                          CONGBIAO1ZHONGKEYIKANCHU,SUIRAN2014NIAN、2015NIAN、2016NIANHE2018NIANDESHUIHOUJINGYINGYELIRUNJUNWEIZHENGSHU,CONGSHUIHOUJINGYINGYELIRUNLAIKANGONGSISHIYINGLIDE,DANWOMENKEYIFAXIANZHEIXIENIANDEEVAZHIWEIFUSHU,SHUOMINGGONGSISHIJISHANGSHIKUISUNDE。ERQIESHUIHOUJINGYINGLIRUNGAODENIANFENQIEVAZHIBUYIDINGGAO。SHUOMINGCHUANTONGDEQIYEJIXIAOPINGJIAZHIBIAOJINGLIRUNJIAZHISHIJISHANGBINGBUNENGHENGLIANGSHITIQIYEDEZHENSHIJIAZHI,TAKUADALEQIYEDEJIAZHI,EREVAZHIZEZONGHEKAOLVLEGONGSIGUQUANZIBENDECHENGBENHEZHAIWUZIBENDECHENGBEN,GENGJIAZHENSHIDEFANYINGLEGONGSIDEJIAZHI,KEYIWEIGAOJIGUANLIRENYUANTIGONGGENGZHUNQUEDEGONGSICAIWUXINXI,SHITAMENKEYIYOUXIAODILIYONGGONGSIZIYUANTIGAOGONGSIJINGJIXIAOYI。

                          三、结论

                          KUANGYEQIYEYUQITAXINGYEXIANGBIJUYOUZIYUANDEYOUXIANXINGHEBUKEZAISHENGXING、TOUZIDEGAOFENGXIANXING、JINGJIXIAOYIDEDIJIANXING、TOUZIDECHIXUXING、XIAOYIDEHOUXUXING、SHENGCHANTOURUYUANLIAODETESHUXINGDENGTEDIAN。GENJUKUANGYEQIYEDETEXING,YUNYONGEVAYEJIPINGJIAFANGFADUIGONGSIJINGYINGJIXIAODEPINGJIAKEYISHIGUANLICENGCONGGUDONGHEQIYEDEJIAODUZUOCHUGUANLIJUECE,FANGZHIMANGMURONGZIHEKUOZHANG,SHIGUANLICENGKEYIGUANZHUGONGSIGUQUANZIBENCHENGBENZHONGDETOUZIJIAZHI,BINGZENGJIALIYONGGONGSIZIBENDEYOUXIAOXINGHEKANGFENGXIANYISHI,YOULIYUKUANGYEQIYEDEZHANGQICHIXUFAZHAN。EVAYEJIPINGJIAFANGFASHIYONGYUKUANGYEQIYE,KUANGYEQIYEKEYIYINJINEVAYEJIPINGJIAFANGFAJINXINGQIYEYEJIPINGJIA。DANGRAN,CAIYONGEVAJIXIAOPINGJIAZHIBIAOSHI,HAIYINGJIEHEQITAJIXIAOPINGJIAZHIBIAODUIQIYEJINXINGZONGHEPINGJIA。

                          参考文献

                          [1]Chiwamit P,Modell S,Yang C L.The societal relevance of management accounting innovations:economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises[J].Accounting and Business Research,2014,44(02).
                          [2]Ravi B Kashinath;B.M.Kanahalli.DOES EVA DRIVE MVA IN INDIAN PUBLIC SECTOR BANKS?-A STUDY[J].Golden Research Thoughts.2015,Vol.04(09).
                          [3] 文福海.基于EVA的JP公司绩效评价研究[D].西安:西安石油大学,2019.
                          [4] 倪敏.基于EVA与会计利润对比的上市公司价值创造分析[J].财会月刊,2012(22).
                          [5] 于慧雯,徐文博.基于EVA的业绩评价——以A公司为例[J].河北农机,2019(10).
                          [6] 刘焕荣.基于EVA的恒大集团业绩评价研究[J].品牌研究,2018(05).
                        牛牛游戏厅安卓,{原始关键词}   [7] 张旭.EVA在我国国有企业业绩评价中的应用——以格力集团为例[J].中国集体经济,2019(30).

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