| As we all know,in recent years,the proportion of China's economy in the world has become more and more important.Domestic enterprises have deeply realized the backwardness of their management concepts in contact with foreign businessmen.Therefore,it is necessary to introduce advanced financial management systems from abroad,as advanced foreign financial management.The concept,EVA is being used by more and more domestic companies in its financial management.The first reference to EVA in China is the State-owned Assets Supervision and Administration Commission.In2010,the SASAC first began to implement the Economic Value Added Performance Appraisal System(EVA)in central enterprises.Therefore,it is very important for state-owned enterprises to evaluate the EVA performance evaluation system of.At present,Chinese enterprises still use the more popular financial indicator analysis method in the past.This analysis method is suitable for the past economic environment and has made a very important contribution to the development of each enterprise.However,for the moment,this method is not applicable to the current situation of Chinese enterprises.The advanced financial management system at home and abroad has been launched one after another.The EVA system to be introduced in this article is one of the outstanding representatives.This paper first briefly introduces the relevant theory and analysis of performance evaluation and EVA system,and then points out the shortcomings of traditional analysis methods by analyzing the traditional financial indicators of Changjiang electric Power's financial indicators for2014-2017.After that,the EVA performance evaluation system was introduced,and the performance evaluation system was constructed accordingto the actual situation of the Changjiang electric Power Company and applied.It is concluded that the EVA-based performance evaluation system is more suitable for the economic environment that Chinese enterprises face today. |
PDF Full Text Request