摘要
本文研究的主要内容是以国有企业M公司2003年至2006年度的财务数据和经营状况为例,运用企业绩效评价中的传统财务绩效评价体系与基于EVA的业绩评价体系分别对M企业进行绩效评价。对于评价结果的差异进行分析,取长补短,互相借鉴,最后的结论是建立基于EVA的M企业自身的新的绩效评价体系,新的绩效评价体系借鉴了国有绩效评价体系构建的基本方法,其中EVA数量指标和非财务指标的结合,在一定程度上淡化了会计指标调整对绩效评价结果的影响,增强了绩效评价体系的客观性和真实性。
In this paper the main elements of state-owned enterprises M company in 2003 to the 2006 financial data and operating situation are taker as an example. The use enterprise performance evaluation is carried out by using the traditional financial performance evaluation system and based on the performance evaluation system EVA to do M Company Performance Evaluation. The new performance evaluation system from the state-owned Construction Performance Evaluation System of the basic methods, EVA quantitative indicators and the integration of non-financial indicators, to a certain extent, has weakened the accounting adjustments on the performance evaluation indicators of the outcome of the impact of enhanced performance evaluation system of objectivity and truth.
出处
《华北电力大学学报（社会科学版）》
2009年第2期35-38,44,共5页
Journal of North China Electric Power University(Social Sciences)
关键词
EVA
绩效比较
指标体系
EVA
Achievements comparison
indicator system
