摘 要
随着经济全球化和市场竞争的加剧，企业绩效评价成为现代企业管理中的关键议题。传统财务指标难以全面反映企业价值创造能力，基于此，本文以EVA（经济增加值）为核心构建企业绩效评价体系，旨在弥补传统评价方法的不足，为企业提供更科学合理的绩效评估工具。研究采用理论分析与实证研究相结合的方法，首先梳理EVA相关理论基础，明确其在企业价值管理中的独特优势；然后选取沪深两市2015 - 2020年A股上市公司为样本，运用因子分析法确定影响EVA的关键因素，并构建包含财务、运营、创新三个维度的综合评价模型。通过对比分析发现，基于EVA的评价体系能够更准确地衡量企业真实业绩，有效避免短期行为，引导管理层关注长期价值创造。研究结果表明，该体系不仅提高了绩效评价的准确性，还为企业战略决策提供了有力支持。
关键词：经济增加值 企业绩效评价 因子分析
Abstract
With the intensification of economic globalization and market competition, enterprise performance evaluation has become a key issue in modern enterprise management. Traditional financial indicators are difficult to fully reflect the value creation ability of enterprises. Based on this, this paper takes EVA (economic added value) as the core to build an enterprise performance evaluation system, aiming to make up for the shortcomings of traditional evaluation methods and provide enterprises with more scientific and reasonable performance evaluation tools. Using the method of combining theoretical analysis and empirical research, it firstly combs the relevant theoretical basis of EVA and clarifies its unique advantages in enterprise value management; then selects the a-share listed companies in Shanghai and Shenzhen from 2015 to 2020 as the sample to determine the key factors affecting EVA by factor analysis, and constructs A comprehensive evaluation model including three dimensions of finance, operation and innovation. Through comparative analysis, it is found that the evaluation system based on EVA can more accurately measure the real performance of the enterprise, effectively avoid short-term behavior, and guide the management to pay attention to long-term value creation. The results show that this system not only improves the accuracy of performance evaluation, but also provides strong support for enterprise strategic decision.
Keyword:Economic Value Added Corporate Performance Evaluation Factor Analysis
目 录
1绪论 1
1.1基于 1
1.2国内外基于 1
1.3本文研究方法与创新点阐述 1
2EVA理论基础与框架构建 2
2.3构建基于 2
3基于EVA的企业绩效评价指标设计 3
3.1财务维度指标选取与权重确定 3
3.2非财务维度指标体系构建 4
3.3指标综合评价模型建立 4
4基于EVA的企业绩效评价应用案例分析 5
4.1案例企业选择与数据来源说明 5
4.2案例企业 6
4.3案例分析结果与改进建议 6
结论 7
参考文献 8
致谢 9
随着经济全球化和市场竞争的加剧，企业绩效评价成为现代企业管理中的关键议题。传统财务指标难以全面反映企业价值创造能力，基于此，本文以EVA（经济增加值）为核心构建企业绩效评价体系，旨在弥补传统评价方法的不足，为企业提供更科学合理的绩效评估工具。研究采用理论分析与实证研究相结合的方法，首先梳理EVA相关理论基础，明确其在企业价值管理中的独特优势；然后选取沪深两市2015 - 2020年A股上市公司为样本，运用因子分析法确定影响EVA的关键因素，并构建包含财务、运营、创新三个维度的综合评价模型。通过对比分析发现，基于EVA的评价体系能够更准确地衡量企业真实业绩，有效避免短期行为，引导管理层关注长期价值创造。研究结果表明，该体系不仅提高了绩效评价的准确性，还为企业战略决策提供了有力支持。
关键词：经济增加值 企业绩效评价 因子分析
Abstract
With the intensification of economic globalization and market competition, enterprise performance evaluation has become a key issue in modern enterprise management. Traditional financial indicators are difficult to fully reflect the value creation ability of enterprises. Based on this, this paper takes EVA (economic added value) as the core to build an enterprise performance evaluation system, aiming to make up for the shortcomings of traditional evaluation methods and provide enterprises with more scientific and reasonable performance evaluation tools. Using the method of combining theoretical analysis and empirical research, it firstly combs the relevant theoretical basis of EVA and clarifies its unique advantages in enterprise value management; then selects the a-share listed companies in Shanghai and Shenzhen from 2015 to 2020 as the sample to determine the key factors affecting EVA by factor analysis, and constructs A comprehensive evaluation model including three dimensions of finance, operation and innovation. Through comparative analysis, it is found that the evaluation system based on EVA can more accurately measure the real performance of the enterprise, effectively avoid short-term behavior, and guide the management to pay attention to long-term value creation. The results show that this system not only improves the accuracy of performance evaluation, but also provides strong support for enterprise strategic decision.
Keyword:Economic Value Added Corporate Performance Evaluation Factor Analysis
目 录
1绪论 1
1.1基于 1
1.2国内外基于 1
1.3本文研究方法与创新点阐述 1
2EVA理论基础与框架构建 2
2.3构建基于 2
3基于EVA的企业绩效评价指标设计 3
3.1财务维度指标选取与权重确定 3
3.2非财务维度指标体系构建 4
3.3指标综合评价模型建立 4
4基于EVA的企业绩效评价应用案例分析 5
4.1案例企业选择与数据来源说明 5
4.2案例企业 6
4.3案例分析结果与改进建议 6
结论 7
参考文献 8
致谢 9
