更新时间：05-16 （jj.luck）提供原创文章
摘要:随着经济与社会的发展，企业绩效评价研究已取得了很大进步；并且随着经济范围的全球化，影响企业发展的外部环境也变得越来越复杂，人们意识到绩效评价对一个企业的重大意义，通过绩效评价，可以让企业管理层、职工以及企业的各个利益相关者了解企业的运营状况，帮助企业找出自己存在的缺陷，找到提高自己的办法，进而提高竞争力，让企业长久持续发展。本文着重介绍了EVA的评价方法，然后结合中原环保股份有限公司的绩效考核制度，以此为例作实证研究。中原公司绩效考核制度的存在的问题包括：第一，中原公司实行的经营者负责制对经营者的激励不够；第二，中原公司仅仅对经营者实行绩效考核，而没有对企业进行绩效评价，战略导向上存在偏差；第三，中原公司的考核指标仅使用经营收入、利润总额、资本保值率三个财务指标作为考核指标，过分地重视企业短期的财务业绩。针对以上问题，本文重新构建以经济增加值法即EVA法作为公司绩效评价方法体系，首先在公司原始的财务数据基础上进行微调，再计算出公司2008年至2012年公司的EVA值，最后比较分析中原公司的净利润、税后净营业利润、EVA，找出这三个指标之间的关系以及变化的原因，归纳出EVA指标真实地反映了企业的价值，从而验证了EVA方法的可行性。
关键词 环保上市公司；绩效评价；EVA
Abstract:With the economic and social development, enterprise performance evaluation research has made great progress. And range along with the economic globalization, the impact of the external environment of enterprise's development also becomes more and more complex. People realize the importance of the performance evaluation of a company. Through performance evaluation, the enterprise management, staff and all stakeholders can understand the operating status of enterprises, and help enterprises to find their weaknesses and find a way to improve itself, and, in turn, the enterprises will enhance competitiveness, make themselves long-term sustainable development. EVA evaluation method is emphatically introduced in this paper, and then combined with the central environmental protection co., LTD performance appraisal system, as an example for empirical study. The central problems existing in the performance appraisal system of the company include; First, the central plains operator shall assume overall rsponsibility for the company to the operator's incentive enough; Second, ZhongYuan company just implement performance appraisal to operator, and not to the enterprise performance evaluation, there is a deviation on strategic orientation; Third, the evaluation index of the ZhongYuan company use only total operating revenues, profits, capital resale value three financial index as evaluation index, excessively attaches great importance to the enterprise short-term financial performance. According to above problem, this paper builds on economic value added method that EVA method as company performance evaluation system, First of all, on the basis of the original financial data for fine-tuning, and calculate the company's EVA value from 2008 to 2012, at last, through the comparative analysis of ZhongYuan company's net income, net operating profit after tax and EVA, find out the relationship between the three indexes and the reason for the change, and induces wether the EVA index truly reflects the value of the enterprise, thus verified the feasibility of EVA method.
Keywords Environmental Protection of Listed Companies Performance Evaluation EVA