【作者】 李超；

【导师】 黄廷政；

【作者基本信息】 三峡大学 ， 会计（MPAcc）（专业学位）， 2021， 硕士

【副题名】以L水电公司为例

【摘要】 随着我国经济体量越来越大,目前经济发展逐渐稳定,在进入新的发展阶段的时期,也同时面对了许多新的机遇和挑战。我国经济情况大体稳定,经济结构方面一直稳步改善,国内生产总值也逐年增加,目前已突破百万亿大关。伴随着这一系列的改革与发展,我国各个产业对电力的需求相应的也在增加。我国作为世界第二大经济体,在全球视野内得到越来越多的关注。但是国内企业绩效评价体系一直没有很大的变化,特别我国国企,很多依然沿用过去的传统绩效评价体系。在企业中,企业绩效评价结果的可靠性对企业管理者实现战略目标有着紧密关系,然而我国电力企业现行绩效评价方法还是主要以最大化利润为主,这样就会导致股东层面有所欠缺考虑,所以实现企业价值最大化目标的情况相对于其他国家做的并不是很好。就此参考国内外先进的绩效评价方法,笔者发现考虑引入EVA到我国企业绩效评价体系中十分有必要。这样一定程度可以更加全面的对企业经营活动进行评价。本文首先对国内外研究情况进行了梳理和评述,然后简要阐述了我国电力企业的目前各方面大体状况,同时针对现状分析出了当下各大电力企业绩效评价中存在的短板,继而说明了EVA指标引入的必要性。接着以L水电公司的具体经营情况为例,对L水电公司基本概况和现行绩效进行计算和分析,并提出L水电公司现行绩效中存在的问题。同时选取2015-2019年各项财务数据,通过层次分析法确定各评价指标权重,将EVA指标引入L水电公司中并且赋予权重,继而构建新的绩效评价体系应用于该公司,得出具体分值,并对其结果进行分析。最后,根据本文对L水电公司绩效评价的综合结果分析,对L水电公司在改善绩效评价体系与EVA的具体实施方面提出可行性建议。通过以上的研究可以看到,引入EVA的绩效评价研究可以一定程度克服传统绩效中的一些缺陷,同时更加真实反映出企业的绩效水平,最后根据更加真实的绩效水平不断完善企业经营,也为其他类似企业提供了一定的借鉴。更多还原

【Abstract】 With the growing volume of our economy,the current development is gradually stabilizing,but in the period of entering a new stage of development,it also faces new opportunities and challenges at the same time.China’s economic situation is largely stable,the economic structure has been steadily improving,the gross domestic product has also increased year by year,and has now exceeded the trillion mark.Along with this series of development and reform,the demand for electricity in various industries in China has been increasing accordingly,and China,as the second largest economy in the world,is getting more and more attention in the global perspective.But the domestic enterprise performance evaluation system has not been a great change,especially China’s state-owned enterprises,many still follow the past performance evaluation system.In enterprises,the reliability of enterprise performance evaluation results is closely related to the achievement of strategic goals by enterprise managers,however,the current performance evaluation methods of China’s electric power enterprises are still mainly focused on maximizing profits,which will lead to a lack of consideration at the shareholder level,so the situation of achieving the goal of maximizing enterprise value is not very well done compared to other countries.In this regard,referring to the advanced performance evaluation methods in foreign countries,I found that it is necessary to consider introducing EVA into China’s enterprise performance evaluation system.This can,to a certain extent,provide a more comprehensive evaluation of business activities.In this paper,we firstly review the domestic and foreign studies,and then briefly explain the current situation of China’s electric power enterprises,and analyze the shortcomings in the performance evaluation of major electric power enterprises,and then explain the necessity of introducing EVA indicators.Then,taking the specific operation of L Hydro as an example,the basic overview and current performance of L Hydro are calculated and analyzed,and the problems existing in the current performance of L Hydro are presented.At the same time,the financial data from 2015-2019 were selected,and the weights of each evaluation index were determined through hierarchical analysis,and EVA index was introduced into L Hydro and given weights.Then,a new performance evaluation system was constructed and applied to the company,and the specific scores were obtained and the results were analyzed.Finally,based on the analysis of the comprehensive results of the performance evaluation of L Hydro,we propose feasible suggestions for improving the performance evaluation system and the implementation of EVA in L Hydro.Through the above study,it can be seen that the performance evaluation study introducing EVA can overcome some defects in traditional performance to some extent,while reflecting the performance level of the company more realistically,and finally improving the business operation continuously according to the more realistic performance level,and also providing some reference for other similar companies.更多还原