EVA业绩评价指标在我国上市公司的应用研究—以康佳集团股份有限公司为例

摘要
经济增加值（Economic Value Added，简称 EVA）作为一种新的业绩评价指标近年来在部分国企的应用中引起广泛的关注。它克服了传统财务指标的某些缺陷，较准确地反映公司在一定时期内创造的价值。本文首先介绍了经济增加值的基本原理及计算方法，然后以上市公司康佳集团股份有限公司为例，介绍该公司经济增加值的计算过程，并与传统财务指标作比较，针对改善该公司的EVA提出建议，使读者更好地理解EVA评价指标模型的计算和分析。最后本文探讨了经济增加值评价指标在我国上市公司的适用性，从在我国上市公司应用的益处及局限性进行分析，得出EVA在我国尚有很大的发展空间，但必须在多方面的努力配合下才能发挥其突出的管理效果的结论。

关键词：经济增加值；业绩评价指标；中国上市公司

The application research of performance evaluation index in Chinese listed company
¬——Example for KONKA GROUP CO.LTD.
ABSTRACT
EVA,short for Economic Value Added,as a new performance evaluation index,has attracted extensive attention in the use of some state-owned enterprises in recent years.It overcomes some shortcoming of traditional financial index,and reflects the value that company created in certain time.This article first introduced the fundamental and computational method of EVA.Then,the article introduced the computational procedure of the EVA of KONKA GROUP CO.LTD.,and compared it with the traditional financial index,put forward some suggestions of the EVA of this company in order to let readers understand the computation and analysis of EVA in a better way.Last but not least,the article discussed the applicability of EVA for the Chinese listed company,and drew the conclusion that EVA has a great developing space,but needs various efforts and cooperation to extrude the management effect,based on the analysis of the advantages and limitations for the use in Chinese listed company.

Key Words ：EVA ;performance evaluation index;Chinese listed comoany

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