联系我们

论文查询结果	返回搜索

论文编号：	15117
作者编号：	2320224211
上传时间：	2024/12/10 15:56:34
中文题目：	基于EVA的D电源公司财务绩效评价研究
英文题目：	Research on the Financial Performance Evaluation of D Power Supply Company Based on EVA
指导老师：	程新生
中文关键字：	财务绩效；经济增加值（EVA）；电源制造行业
英文关键字：	financial performance; Economic Value Added (EVA); power supply manufacturing industry
中文摘要：	目前中国经济正处于国际形势复杂多变和改革发展任务艰巨的时期，同时 这一阶段也是我国发展重要的机遇期。随着经济发展重点转向高质量增长，对会计信息质量的要求也日益提升。在这一背景下，国有电源制造企业正面临国内外双重挑战与机遇。在国内，新能源和智能制造等新兴产业的快速发展，推动了电源需求的持续增长，使市场潜力显得尤为巨大。同时，国家政策的支持为行业提供了良好的发展环境，鼓励企业在技术创新和市场拓展方面积极探索。然而，市场集中度较低、竞争激烈，以及技术创新的压力，使得企业不得不加快步伐，以适应不断变化的市场环境。在国际市场上，国外品牌在技术和市场份额上依然占据优势，国内企业面临提升竞争力的迫切需求。因此，只有持续推进科学技术创新转型，才能在激烈的经济竞争中保持优势。为在电源制造行业生存和发展，企业必须通过持续的研发和创新来提高自身的核心竞争力。这不仅是应对竞争的需要，也是实现可持续发展的必然选择。与此同时，如何通过有效的财务绩效评价机制，确保企业管理者为长远发展而努力，成为了企业所有者必须深思的问题。 本文首先通过分析相关概念，阐述了财务绩效评价与经济增加值（EVA）的 相关理论基础，分析传统财务绩效考核方法的劣势，并强调 EVA 评价法的优势和核心要点。接着，以 D 电源公司为案例，分析当前公司财务现状，重点考察其偿债能力、运营效率、盈利水平和发展能力，揭示当前财务绩效评价中存在的问题，并讨论 EVA 评价法在 D 电源公司财务绩效评价中的可行性与必要性。随后，通过整合 D 电源公司的相关财务数据，计算其 EVA 值，展示 EVA 评价法的优越性，如优化财务绩效指标、考虑股东资本成本、更加准确地反映企业真实表现等。最后，基于 D 电源公司的案例，总结出提升 EVA 财务绩效评价有效性的建议，包括重视EVA 评价的优点、针对其不足进行改进以及对相关指标进行优化的建议。 通过本研究，本文引入了 EVA 相关指标优化的案例，建立了基于 EVA 的财务绩效评价体系，以保障案例公司的高质量与可持续发展，并期望为电源制造行业的财务绩效管理提供参考。
英文摘要：	China's economy faces complex international challenges and significant reform tasks, presenting crucial strategic opportunities. As the focus shifts to high-quality growth, the demand for accounting quality increases, impacting domestic power manufacturing enterprises, which encounter both challenges and opportunities. The rapid growth of renewable energy and smart manufacturing drives power demand, revealing substantial market potential. National policies foster a supportive environment for technological innovation and market expansion. However, low market concentration and intense competition require companies to adapt quickly, as foreign brands maintain dominance in technology and market share, underscoring the need for domestic firms to enhance competitiveness through continuous innovation. To thrive, companies must strengthen core competitiveness through ongoing research and development, which is vital for both competitive response and sustainable development. Additionally, establishing effective financial performance evaluation mechanisms to ensure long-term growth focus is crucial for business owners. This paper outlines key concepts and provides an explanation of the theories surrounding financial performance and Economic Value Added (EVA), highlighting the advantages of the EVA method over traditional assessments. Using Company D as a case study, it analyzes financial conditions—solvency, operational ability, profitability, and development capacity—revealing issues in performance evaluation and discussing EVA's feasibility. By summarizing Company D's accounting data, the study calculates its EVA value, demonstrating the method's benefits: rationalizing performance indicators, considering equity capital costs, and accurately reflecting performance. Recommendations for enhancing EVA evaluation effectiveness include emphasizing its advantages, addressing shortcomings, and optimizing indicators. Through this research, the paper introduces a case study on optimizing EVA-related indicators and establishes a financial performance evaluation system based on EVA to ensure the high quality and sustainable development of the case company, while also aiming to provide references for financial performance management in the power manufacturing industry.
查看全文：	预览  下载(下载需要进行登录)