基于EVA的烟草工业企业资金管理绩效评价研究

Research on Fund Management Performance Evaluation of Tobacco Industry Enterprises Based on EVA

在阐述EVA的定义以及计算方法的基础上,分析传统资金管理绩效评价体系存在的不足、EVA绩效评价的优劣势以及必要性,并归纳EVA模型的指标体系。同时对烟草工业企业资金管理绩效评价体系存在的问题以及应对措施展开详细的探讨,旨在提高企业资金管理水平,规避潜在的经营风险。

As one of the traditional industries in China,the tobacco industry has maintained rapid de.velopment in recent years.Entering the information age of the 21st century,the competition in the tobac.co industry market is becoming increasingly fierce.In order to effectively cope with the increasingly com.petitive market environment,tobacco industry enterprises need to constantly improve the corporate fund management model,improve the level of corporate fund management,and avoid potential business risks.Based on this,this paper aims to expound the definition and calculation method of EVA and analyze the shortcomings of traditional fund management performance evaluation system,the advantages and disadvan.tages of EVA performance evaluation and the necessity,and finally sums up the index system of EVA model.The problems in the management performance evaluation system and the countermeasures are dis.cussed in detail,so as to contribute to the development of China's tobacco industry enterprises.