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Eva Comprehensive Score Card And The Enterprise Performance Evaluation Of Listed Companies Empirical Research

Posted on:2013-11-11Degree:MasterType:Thesis
Country:ChinaCandidate:H WangFull Text:PDF
GTID:2249330374454354Subject:Accounting
Abstract/Summary:PDF Full Text Request
The economic develop rapidly after china has entered WTO. The process of modernization of listed companies is accelerating in china and related issues also appear. Under this environment,wrong financial goals, business performance measurement deviation, agency conflicts and series of problems have hindered the listed companies. So using the traditional single financial evaluation system to evaluate business performance is no longer adapted to the development of companies.in order to promote stable and rapid development of china’s listed companies, we should establish a new system for business performance.The paper starts with the detailed explanations of such aspects as the definition of EVA and BSC, calculating formula, adjusting principle, and then, intergrated the advantages and disadvantages of EVA and BSC, establish a new type of business performance--EVA comprehensive scorecard. the paper uses data of the30new energy companies as a sample, empirical analysis and make a conclusion that EVA comprehensive scorecard evaluation system in the new energy is valuable, finally, there are difficulties in the quantitative indicators in this evaluation method, joined the matrix analysis, to make EVA comprehensive scorecard evaluation system applicable to listed companies in china.
Keywords/Search Tags:business performance, economic value added (EVA), balance scorecard(BSC), new energy listed company, matrix analys
PDF Full Text Request
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