Study On The Performance-Evaluating Of The Forestry Corporation Based On The EVA

With the degree of the industrialization of the forestry deepening day by day, the forestry corporation in our country has got remarkable development. The modern corporation organization which is signed by the separation of the ownership and the management right has been adopted broadly. The forestry corporation needs a system of general performance-evaluating which is scientific and effcetive urgently so as to promote the forestry corporation's farther ahead-development.But now the actual performance-evaluating system of the forestry corporation doesn't exert its effect, on the contrary, it misleads the action of the corporation in a way. As a new performance-evaluating standard, Economic Value Added (called "EVA" for short) has now arosed broadly recognition, it conquers the limitation belonging to some conventional indexes, and it reflexes the value for the stockholder which is created by the corporation exactly. After the middle of the 1990's, EVA has obtained broad application overseas by degrees, becoming the important supplement of the conventional performance-evaluating sandard system.Departing from the researching background of performance-evaluating system in EVA and forestry corporations, the article is made up of five parts, aiming at absorbing the researching results at home and aboard and developing a series of performance-evaluating methods, which are based on EVA and adapt to the current forestry situation in China.Introduction, the first part, mainly expatiates the researching background and situation both in China and aboard, researching means and methods, as well as the purpose and significance.The second part discusses the theory background based on EVA's forestry performance-evaluating system and describes the defimtions of EVA and forestry performance-evaluating. What's more, the three reasons and essential of EVA performance-evaluating system are explained, and the basic hypothesis for its designing is narrated.In the third part, the current situation of performance-evaluating in forestry corporations is stated.After dissertating the performance-evaluating content and method of forestry corporations in existence, the superiority of EVA's performance-evaluating system and the necessity of introducing EVA into China are concluded. The basic thoughts and requirements of the EVA are also discussed.In the forth part, the material designing of performance-evaluating system is framed. The guideline is divided into three levels, which are financing, non-financing and judging. With analysis in levels, the importance of guidelines is calculated, then the quantity and quality of guideline are scored in different ways and the scores are compartmentalized.In the fifth part, the China Jilin Forestry Industrial Group co.,LTD is taken as an example. The substantial calculating thoughts and methods are practiced in Jilin SenGong to evaluate corporation's performance, which fully testifies the feasibility of guideline system.During the course of composition of the text, for the research of the existing measure of the forestry- corporation's performance-evaluating system, it isn't in-depth.. Although EVA has formed a mature suit of exoterica, its content is abundance. But because of limited data and unintensive comprehension to correlative index and system. The point of view in this text isn't exactitude adequately, hoping pointing out mistakes so that they can be corrected.