摘要
率先尝试将EVA与新能源工程项目绩效评价相结合,探讨了EVA在新能源工程的实用性。通过剖析新能源工程项目绩效评价体系的现状与缺陷,经理论分析与实证研究后发现:我国新能源工程项目绩效评价体系应吸收EVA指标,且EVA可以转变公司的价值导向,但不能完全取缔传统绩效指标。应结合新能源工程项目的特点,采取EVA与传统绩效指标相结合的方式,同时加强市场监管促进运行机制制度化,以期为新能源工程项目相关人员提供更加准确、客观的财务信息。
To explore the practicability of EVA in new energy projects,this paper takes the lead in combining EVA with performance evaluation of new energy projects. With a series of theoretical and empirical analysis,considering the current situation and defects of the performance evaluation system of the new energy projects,it can be concluded that the performance evaluation system of new energy industry in China should include EVA index. EVA can change the value orientation of the corporation. But traditional performance indicators should be incorporated. In order to provide the related users with more accurate and objective financial information,the characteristics of the new energy project should be taken into consideration. EVA should be combined with traditional performance indicators when evaluating enterprise＇s performance. In addition,it is necessary to strengthen market supervision to promote mechanism institutionalization.
出处
《工程管理学报》
2016年第1期82-86,共5页
Journal of Engineering Management
