本文采用规范研究与案例分析相结合的方法:首先对研究背景及意义进行阐
述,也正是本文问题的提出。其次通过国内外文献综述及对EVA相关理论综述和
EVA价值体系的优越性进行分析,提供分析解决问题的理论支持。最后在具体分
析M公司当前价值管理现状和不足的基础上,对其EVA值进行测算,构建适合其
发展的EVA价值管理核算体系,并对其实施方案进行完善,同时通过M公司的案
例分析得出相应的启示供其他企业参考和借鉴。
关键词:经济增加值;EVA; EVA价值管理核算系统
M公司EVA价值管理核算系统构建
ABSTRACT
State-owned enterprises are the backbone of the socialist economic construction, the local
state-owned enterprises on the local economic development also plays an important role, so it is
necessary to study the local state-owned enterprises operating results. Theorists generally
considered to maximize shareholder wealth is the ultimate goal of business,it requires indicators
reflect the companyfs operating results can accurately express company created by the magnitude
of value for shareholders. Traditional financial indicators to be measured based on the net profit,
economic value added (EVA) as a new performance evaluation index, compared with the
traditional financial indicators, it highlights the opportunity cost of capital,but also pay more
attention to operating efficiency and the use of capital ability to create value, more objective and
true reflection of the company within a certain period the value created for shareholders. As
China&39;s economy has gradually strengthened the importance of state-owned capital utilization
efficiency. Beginning in 2010, the SASAC of the State Council introduce a comprehensive
assessment indicators EVA for the central enterprises. Performance evaluation of state-owned
enterprises to become a major shift in philosophy and progress,value creation become the core
index, which more guidance All enterprises in the capital of the assessment. For the cost of capital
considerations and attention, help assess corporate real ability to create value and help business
managers to make the right strategic and operational decisions, but also conducive to the rational
society as a whole and optimize the allocation of resources to improve resource utilization
efficiency. This thesis is based on the concept and value system EVA content of the specific
circumstances of the company for the M building suitable for its development of the EVA value
management accounting system.
This paper adopts the method of combining normative research and case discussion: First, to
elaborate research background and significance, it also raises this issue. Secondly, through
domestic and foreign literature review and synthesis leaning,combined with superiority of EVA
theories,this article provides the theoretical support for analyzing problems. Finally, in the
specific analysis of M&39;s current status and shortage, we estimate the value of EVA, and then build
suitable EVA value management accounting system for its development, including to perfect its
implementation plans and to draw inspiration from M&39;s case studies for the corresponding
reference for other companies.
Key Words: Economic value added; EVA; EVA value management accounting
system
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