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论文编号：	12212
作者编号：	2320180547
上传时间：	2020/12/15 10:43:08
中文题目：	基于EVA的TJBH融资租赁公司财务绩效评价研究
英文题目：	Research on Performance Evaluation of TJBH Financial Leasing Company Based on EVA
指导老师：	王志红
中文关键字：	EVA；绩效评价；融资租赁
英文关键字：	EVA；Performance Evaluation；Financial Leasing
中文摘要：	融资租赁行业在我国发展的时间并不长，但是作为金融行业的补充，融资租赁在我国近些年的经济发展和产业结构升级中都起到了重要的推动作用，尤其在推进供给侧结构性改革和振兴实体经济方面，融资租赁行业功不可没。随着融资租赁行业的蓬勃发展，越来越多的资本涌入到这个行业之中，导致市场竞争日趋激烈，经营环境也日益复杂。在此背景之下，以传统财务绩效评价方式为主的评价体系由于其存在的固有缺陷，已经渐渐无法满足融资租赁公司利益相关者的需求，由此，EVA绩效评价体系开始由理论界走向实务界，逐渐进入到了大众的视野中。在理论层面由于EVA考虑了企业全部的资本成本，能更加真实的反映企业的实际经营情况，因此受到了许多理论界学者好评。经过诸多学者、研究人员和一些先进企业的实际经营者的共同努力，EVA绩效评价方法正在逐步完善。本文选取了TJBH融资租赁公司作为案例公司，根据其2015年至2019年近5年的财务数据，使用对比分析的方法，分别使用传统财务绩效评价方法和基于EVA的绩效评价方法，对TJBH融资租赁公司近5年的经营业绩做出了不同的评价，同时通过对比差异形成的原因，突出了EVA评价方法的优点，进而提出了在TJBH融资租赁公司实施EVA的保障措施，最后提出了在融资租赁行业推广EVA绩效评价方法的相关建议和未来的研究方向。
英文摘要：	The financial leasing industry has not been developing for a long time in China, but as a supplement to the financial industry, it has played an important role in promoting China's economic development and industrial structure upgrading in recent years, especially in promoting supply-side structural reform and revitalizing the real economy. With the vigorous development of finance lease industry, more and more capital pours into this industry, leading to increasingly fierce market competition and increasingly complex operating environment. Against this background, the evaluation system based on the traditional financial performance evaluation method has gradually been unable to meet the needs of stakeholders of financial leasing companies due to its inherent defects. Therefore, EVA performance evaluation system began to move from the theoretical field to the practical field and gradually entered the public's vision. On the theoretical level, EVA has been highly praised by many theoretical scholars because it takes into account all the capital costs of an enterprise and can more truly reflect the actual operation of the enterprise. Through the joint efforts of many scholars, researchers and actual operators of some advanced enterprises, EVA performance evaluation method is gradually improved. This article selects the TJBH financing lease company as a case, according to its 2015-2019, nearly five years of financial data, using comparative analysis method, respectively, the use of traditional financial performance evaluation methods and performance evaluation method based on EVA, to TJBH financing leasing company nearly 5 years of operating performance has made the different evaluation, by comparing the differences between the formation of the reason at the same time, highlight the advantages of EVA evaluation way. Finally, Suggestions on promoting EVA performance evaluation system based on the financial leasing industry are put forward. It is hoped that the TJBH financial leasing company can be taken as an example to provide help for the financial leasing industry to establish a performance evaluation system in line with its own requirements.
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