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M State-owned Enterprises Based On The Operating Performance Evaluation EVA Comparative Study

Posted on:2009-01-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y H DengFull Text:PDF
GTID:2189360245975460Subject:Accounting
Abstract/Summary:PDF Full Text Request
Performance evaluation of enterprise management activities has been an important part of the capital market, China's enterprises the existing performance evaluation generally also not satisfactory. Performance assessment standards and make only value sales and profit growth, so that they need not truly assume the responsibility of return on capital.In this paper the main elements of state-owned enterprises M is the company in 2003 to the 2006 financial data and operating situation as an example, the use of enterprise performance evaluation of the traditional financial performance evaluation system based on the performance evaluation system EVA respectively enterprises M Performance Evaluation . the new performance evaluation system from the state-owned Construction Performance Evaluation System of the basic methods, EVA quantitative indicators and the integration of non-financial indicators, to a certain extent, has weakened the accounting adjustments on the performance evaluation indicators of the outcome of the impact of enhanced performance evaluation system of objectivity and truth.
Keywords/Search Tags:eva, Performance evaluation of state-owned enterprises, Comparison, M Enterprises
PDF Full Text Request
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