Based On The EVA Of Listed Nuclear Power And Related Enterprises Performance Evaluation Research In China

National medium and long-term nuclear power development plan objectivelycreated the historical opportunity for the rise of nuclear power and related enterprises.However, along with the development of the economic and social, profit as the coreindicators of traditional performance evaluation system have been unable to meet theneeds of performance evaluation of nuclear power and other related enterprises. Lacksof strategic comprehensive evaluation for nuclear power and related enterprises,cannot effectively reflect the shareholders’ capital investment utilization andreasonably expected return on capital. But whether we can seize the opportunity, needto perfect the current nuclear power and enterprises performance evaluation system.In recent years, as a new type of performance evaluation indicators, EVA has beenused successfully in the western enterprise performance evaluation system, such asIBM, Coca-Cola, General Motors and Siemens, etc. Since the introduction of EVAconcept in our country, EVA as a kind of important performance evaluation method isaccepted gradually in our domestic enterprise. In2010, the state-owned assetssupervision and administration commission formally issued that EVA is the core ofthe central enterprise operating performance evaluation, head of the interim measures.In this thesis, first of all, Review by using the method of literature researchmethod, literature at home and abroad of EVA performance evaluation method. Definethe meaning of the nuclear power related enterprise and performance evaluation,expounds the historical evolution of performance evaluation method, and carries oncomparative analysis to three kinds of main performance evaluation method. Analysisof the background, essence, the calculation method, advantages and disadvantages ofEVA theory，to provide theoretical basis for research. Secondly, further analysis of theperformance evaluation status of listed nuclear power and the related enterprise inChina and the necessity of using EVA. With the data from2010-2012of48listed nuclear power and related enterprise in China as sample. Using empirical analysismethod in the nuclear power and related enterprises verifies, EVA index comparedwith the traditional performance evaluation index, have stronger correlation to MVAindicators, whether the ability of EVA explain the enterprise value is better; Come tothe conclusion that,in listed nuclear power and other related enterprises in our country,EVA compared with profit as the core of performance evaluation index system ismore effective, but it’s on the enterprise value explanation is not particularly high,only45%, may be the reason is not considering the influence of non-financial factorson enterprise performance. Finally, on the basis of the empirical research conclusion,design a fusion that combining with EVA, DuPont analysis method and BSC, to buildcomprehensive enterprise performance evaluation system. To look forward to moreperfect our country nuclear power and related enterprise performance evaluationresults.EVA reflects the enterprise’s economic profit, is the real corporate profit. It hascertain advantages compared with traditional performance evaluation. Nuclear powerindustry is positive and healthy development in nowadays. The enterpriseperformance evaluation system based on EVA has theoretical significance andpractical significance, which is advantageous to the perfection and development ofEVA theory system and the enterprise performance evaluation system, and isconducive to correctly understand the intrinsic value and the operating performance ofnuclear power and related enterprises in China, to guide the scientific development ofnuclear power and related enterprises in China.