大唐国际发电股份有限公司2015年EVA调整事项的研究

Research on EVA Adjustment of Datang International Power Generation Limited Company in 2015

EVA价值评估已经日渐受到企业利益相关者的重视,且其计算的准确性与企业真实业绩息息相关。文中选取了大唐国际发电股份有限公司作(以下文中简称大唐发电)为研究案例,主要研究EVA计算过程中涉及到的会计调整事项。按照我国新会计准则,根据重要性、可行性等原则分析其2015年财务报告,指出在运用EVA对其2015年业绩评价所需关注的会计调整事项和调整方法,可以为同类型企业运用EVA进行业绩评价提供参考。

EVA value evaluation has been increasingly brought to the attention of the enterprise stake- holders, and the computing accuracy is closely related to enterprise real performance. Taking Datang In- ternational Power Generation Limited Company as an example, this paper mainly studies on the accounting adjustment in the process of EVA calculation. According to China＇s new accounting standards, as well as the analysis of the financial report in 2015 based on the principle of importance and feasibility, the paper points out that using EVA in accounting adjusting and adjusting methods in performance evaluation in 2015, can provide reference for the same type enterprise to apply EVA in performance evaluation.