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论文编号：	13900
作者编号：	2320200692
上传时间：	2023/6/5 18:43:24
中文题目：	基于EVA的X电器公司财务绩效评价研究
英文题目：	Research on Financial Performance Evaluation of X Electric Company based on EVA
指导老师：	郝臣
中文关键字：	财务绩效；经济增加值（EVA）；家电行业
英文关键字：	Financial performance; Economic value added (EVA); Household appliance industry
中文摘要：	“十四五”时期，我国既要面对错综复杂的国际形势，又要承担艰巨繁重的改革发展任务，是我国的重要战略机遇期。我国经济向着高质量发展的同时，对会计质量也提出了更高的要求。家电行业作为我国为数不多的具有国际竞争力的行业，随着越来越多企业的加入以及产品多样化和智能化的发展，家电行业成为制造业中竞争力较大的行业之一。企业想要生存发展，在家电行业有一席之地，必须通过不断的研发创新，提高自身的核心竞争力，如何通过财务绩效评价保障企业管理者为企业的长远发展做出努力，是企业所有者需要深思的问题。 从企业股东、债权人等利益相关者的视角，采用何种财务绩效评价方式有利于保证企业长远战略目标的实现，是本文的研究核心。首先通过深入分析案例公司现行的财务绩效评价体系，提出传统会计评价方法存在未考虑权益资本投入、造成企业追求短期利益、研发费用在净利润中扣除不利于企业发展创新等问题；然后基于引入EVA指标的原则、思路等方面，提出建立案例公司基于EVA的财务绩效评价体系，通过调整研发费用、非正常损益等科目计算案例公司的EVA值，客观地评价公司的财务绩效水平，并将EVA值的相关指标与传统财务指标进行对比，证实使用EVA方法的优势；最后提出了引入EVA绩效评价体系的预期效果和保障措施，并从优化案例公司资本结构、营运管理水平和加大研发投入等发面提出优化建议。 通过本文的研究，引入了EVA相关指标优化案例公司的财务绩效评价方法，建立了基于EVA的财务绩效评价体系，保障了案例公司的高质量和可持续发展，同时希望通过本文的研究可以为家电行业财务绩效管理发展提供参考。
英文摘要：	The 14th Five-Year Plan period is an important period of strategic opportunities for China, which has to face a complex international situation and undertake arduous tasks of reform and development. At the same time of the development of our economy towards high quality, the accounting quality also puts forward higher requirements. As one of the few internationally competitive industries in our country, with the entry of more and more enterprises and the development of diversification and intellectualization, home appliance industry has become one of the more competitive industries in the manufacturing industry. If an enterprise wants to survive and develop and have a place in the household appliance industry, it must improve its core competitiveness through continuous research and development and innovation. How to ensure that enterprise managers make efforts for the long-term development of the enterprise through financial performance evaluation is an issue that enterprise owners need to think deeply about. From the perspective of corporate shareholders, creditors and other stakeholders, which financial performance evaluation method is conducive to the realization of long-term strategic goals of enterprises is the core of this paper. Firstly, through in-depth analysis of the current financial performance evaluation system of the case company, it is pointed out that the traditional accounting evaluation method does not consider the equity capital input, causes the enterprise to pursue short-term interests, and the deduction of research and development expenses in the net profit is not conducive to the development and innovation of the enterprise. Then, based on the principles and ideas of introducing EVA indicators, an EVa-based financial performance evaluation system is proposed for the case company. The EVA value of the case company is calculated by adjusting R&D expenses, abnormal profit and loss, etc., so as to objectively evaluate the financial performance level of the company, and the relevant indicators of EVA value are compared with traditional financial indicators. Demonstrate the advantages of using EVA; Finally, the expected effect and safeguard measures of introducing EVA performance evaluation system are put forward, and optimization suggestions are put forward from optimizing the capital structure, operation management level and increasing R&D investment of the case company. Through the study of this paper, EVA related indicators are introduced to optimize the financial performance evaluation method of the case company, and an EVa-based financial performance evaluation system is established to ensure the high quality and sustainable development of the case company. Meanwhile, it is hoped that the study of this paper can provide reference for the development of financial performance management of the household appliance industry.
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