| This article from the current listed central enterprises EVA Performance Evaluation of departure, select six of the sixteen companies in the industry as a sample of the existing central enterprises performance evaluation of the defects were analyzed, it precludes the basic theory and case analysis, qualitative Research methods and quantitative analysis, based on literature research and case studies on the combination of six sectors each industry characteristics, revealing the central enterprises EVA performance evaluation process the existing problems, discusses the characteristics of the industry and trade differences EVA results the impact of, and proposed use EVA performance evaluation should pay attention to several aspects, it has a certain value.This paper is divided into four parts, according to the contents can be divided into the introduction, related theory, current situation analysis and countermeasure research and case suggestion.The first part of the introduction. In general, the paper describes the research background and significance, defines the research object and related concepts, and determines the research ideas and methods of this paper.The second part, the theoretical analysis of performance evaluation and EVA. This paper expounds the development course and present situation of enterprise performance evaluation at home and abroad, introduces the calculation method of EVA, and defines the concept of the enterprise performance evaluation.The third part, case analysis. First analysis of EVA in the unified standard of SASAC’s average cost of capital calculation results. Then different industry system risk factor and the risk coefficient of different company system case’s average cost of capital and EVA, and carries on the comparative analysis, can draw inspiration.The fourth part, according to the existing listed central enterprises EVA performance evaluation problems put forward some countermeasures and suggestions. |
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