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2021年 12月 31日
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2021年 12月 31日

基于EVA的F医药公司绩效评价研究
摘 要
在市场经济条件下，企业之间的竞争日趋激烈，无时无刻都有各种机遇同时也面
临着各项挑战，企业内部管理决策水平的作用日益凸显，而客观有效的绩效评价对企
业经营管理决策有积极影响。因此，打破企业传统绩效评价体系，能够使企业的内部
管理水平和经营决策有一定程度的飞跃。
构建科学合理的绩效评价体系对于亟需在市场竞争中提升核心竞争力的医药制
造企业来说尤为重要。传统的绩效评价指标忽视了股东投入成本所需的回报，无法反
映出企业的真实经营情况，而 EVA指标考虑了股东投入的权益资本成本。将 EVA
指标引入 F医药公司，不仅能客观地展现公司的真实经营情况，还降低了财务信息失
真的可能性，对 F医药公司未来的发展与成长具有非常重要的意义。
本课题主要采用文献研究法和比较分析法，首先对国内外EVA相关研究的文献以
及绩效评价的概念和相关理论基础进行学习和梳理，捋清绩效评价的发展状况，学习
各种绩效评价的方法；其次对F医药公司的基本情况和现行绩效评价体系进行介绍；
再次针对F医药公司的具体情况对原有绩效评价体系进行优化，构建一套以EVA为核
心的绩效评价体系，并与F医药公司传统的绩效评价体系进行对比分析；最后针对 F
医药公司在实施EVA时提出相应的建议，不断完善其绩效评价体系。
通过本文的研究，得出了以EVA为核心的绩效评价体系能够真实地反映F医药公
司的经营情况的结论，EVA指标能够让管理层更了解公司自身的情况并不断完善经营
管理方式，改善F医药公司的经营绩效。F医药公司应当根据公司的发展情况继续优化
基于EVA的绩效评价体系，以使得EVA在F医药公司绩效考核中发挥出应有的作用。
关键词：绩效评价；经济增加值；医药行业
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基于EVA的F医药公司绩效评价研究
ABSTRACT
Under the conditions of a market economy, the competition among enterprises is
becoming increasingly fierce. There are various opportunities and challenges at all times,
the role of the internal management decision-making level of the enterprise has become
increasingly prominent, and objective and effective performance evaluation has a positive
impact on business management decisions. Therefore, breaking the traditional performance
evaluation system of an enterprise can make a certain leap in the enterprise's internal
management level and business decision-making.
Building a scientific and reasonable performance evaluation system is particularly
important for pharmaceutical manufacturing companies that urgently need to improve their
core competitiveness in market competition. The traditional performance evaluation index
ignores the return required by the shareholder's investment cost and cannot reflect the true
business situation of the enterprise, while the EVA index considers the equity capital cost
invested by the shareholder. The introduction of EVA indicators into F Pharmaceutical
Company can not only objectively show the company's true operating conditions, but also
reduces the possibility of financial information distortion, which is of great significance to
F Pharmaceutical Company's future development and growth.
This topic mainly adopts the literature research method and the comparative analysis
method. First, learn and sort out the literature on EVA related research at home and abroad,
as well as the concept and related theoretical basis of performance evaluation, clarify the
development status of performance evaluation, and learn various performance evaluation
methods; Secondly, introduce basic situation and current performance evaluation system of
F Pharmaceutical Company;Thirdly,the original performance evaluation system is
optimized according to the specific situation of F Pharmaceutical Company, then build a
set of performance evaluation system with EVA as the core, and compare and analyze it
with the traditional performance evaluation system of F Pharmaceutical Company; Finally,
put forward corresponding suggestions for F Pharmaceutical Company when implementing
EVA, and continuously improve its performance evaluation system.
Through the research of this article, it is concluded that the performance evaluation
system with EVA as the core can truly reflect the operating conditions of F Pharmaceutical
Company. EVA indicators can enable the management to better understand the company’s
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