基于EVA的汽車行業(yè)上市公司績效研究[論文+任務(wù)書+開題報告+文獻綜述+外文翻譯]

　　　摘  要：EVA作為公司業(yè)績評價的一種財務(wù)指標，比傳統(tǒng)的會計利潤指標具有更現(xiàn)實的經(jīng)濟意義 。一方面，EVA指標不但考慮了公司債務(wù)資本的成本，而且考慮了公司所有者投入資本的成本，實現(xiàn)了公司資本的真正增值；另一方面，EVA指標的計算剔除了相關(guān)會計信息的歪曲性，從而更為科學和客觀地評價公司業(yè)績。
　　　本文通過搜索汽車行業(yè)上市公司的資料和文獻，了解了汽車行業(yè)上市公司績效評價的現(xiàn)狀。并根據(jù)巨潮資訊網(wǎng)提供的汽車行業(yè)上市公司的報表，運用EVA的相關(guān)理論對我國汽車行業(yè)上市公司的績效進行評價。EVA作為一種績效評價的指標，其優(yōu)越性是毋庸置疑的。但是，我們在運用EVA這種績效評價指標時，仍應(yīng)客觀地看到其存在的問題。對此，我們應(yīng)該明確價值管理在企業(yè)管理中的核心地位，考慮經(jīng)濟環(huán)境對汽車行業(yè)上市公司績效評價的重要影響，關(guān)注研發(fā)費用、市場拓展費用等科目的調(diào)整，以求調(diào)整后的績效評價結(jié)果更能反映企業(yè)的真正價值。另外，在提高數(shù)據(jù)精確性時不應(yīng)忽略相應(yīng)的成本，做到將數(shù)據(jù)精確性和成本的相對平衡。汽車行業(yè)上市公司只有不斷改進企業(yè)的績效評價體系，才能更有效地完善企業(yè)經(jīng)營活動，推進企業(yè)的改革創(chuàng)新，促進企業(yè)的長期發(fā)展。
　　　關(guān)鍵詞：汽車行業(yè)；公司績效；EVA

　　　Abstract：Compared with the traditional accounting profit, EVA has more realistic economic significance as a financial performance eva luation index. On one hand, EVA not only considers the cost of debt capital, but also takes into consideration on the owners of the company. So it realizes the real value of capital. On the other hand, EVA deletes the distorted information which is related, so we can eva luate the performance of company more scientific and objective.
　　　The paper by searching information and literature of the automotive listed companies to understand the status of performance eva luation .And according to the financial statements of automotive industry which was published on CNINFO, we can use the theory of EVA to make a performance eva luation for China’s listed companies in the automotive industry. EVA as a performance eva luation index, its advantage is without a doubt. But we should still objectively find that this performance eva luation method also exist some problems. Therefore, we should clear the core statue of value management in enterprise’s management and consider the important effect of economic environment for Auto industry performance eva luation.  In order to make the performance eva luation results seems more authentic, we also should pay a close attention to the adjustment of R&D spending, market development costs and so on. In addition, we cannot ignore the costs for the sake of improve accuracy of data. Car companies only by constantly improving enterprise performance eva luation system can more effectively improve the operating activity; promote enterprise's reform and enterprise's long-term development.
　　　Key Words：automobile industry; corporate performance; EVA
　　　
　　　

目  錄
一、引言 1
二、EVA指標簡述 1
（一）EVA的概念 1
（二）EVA的計算公式 2
（三）EVA有關(guān)項目的調(diào)整原則 3
三、我國汽車行業(yè)上市公司的績效評價的現(xiàn)狀 3
（一）我國汽車行業(yè)的發(fā)展現(xiàn)狀 3
（二）我國汽車行業(yè)的績效評價現(xiàn)狀 5
四、EVA在汽車行業(yè)績效評價中的應(yīng)用 7
（一）數(shù)據(jù)來源 7
（二）數(shù)據(jù)計算 8
（三）數(shù)據(jù)分析 9
（四）如何提高EVA績效評價結(jié)果的啟示 13
五、對于汽車行業(yè)運用EVA進行績效評價提出的建議 14
六、結(jié)論 15
參考文獻 16
致  謝 18
附錄 19