摘要
基于绩效评价理论,结合煤炭企业的特点,研究经济增加值(EVA)在神华集团绩效评价中的应用。在分析主要会计调整项目的基础上,计算神华集团2013—2017年的EVA值,并与净利润和高管薪酬进行对比分析,提出EVA在神华集团绩效评价中的具体应用建议,以求对完善绩效评价工作有实质性的帮助,促进国有企业财务管理和绩效体系的全面发展。
Based on the performance evaluation theory,combined with the characteristics of coal enterprises,the application of economic value added (EVA)in Shenhua Group performance evaluation was studied.On the basis of analyzing the major accounting adjustment projects the EVA value of Shenhua Group from 2013 to 2017 was calculated,comparing with net profit and executive compensation,the specific application suggestion of EVA in Shenhua Group performance evaluation was proposed to improve the performance evaluation work,promote the comprehensive development of financial management and performance system of state-owned enterprises.
作者
张倩
刘艳蕾
Zhang Qian;Liu Yanlei(School of Management,Heilongfiang University of Science and Technology,Harbin 150022,China)
出处
《煤炭经济研究》
2018年第10期66-70,共5页
Coal Economic Research
基金
国家社科基金资助项目(15CJY035)
中国博士后科学基金资助项目(2016M600868)
黑龙江省哲学社会科学研究项目(18JYE679)
黑龙江省普通本科高等学校青年创新人才项目(UNPYSCT-2017145)
黑龙江省省属高等学校基本科研业务费基础研究项目(2017-KYYWF-0508)
关键词
财务绩效评价
神华集团
EVA
financial performance evaluation
Shenhua Group
EVA
