| At present,China has issued a number of policies to promote the development of new energy power generation,and the new energy power generation industry will further expand the scale,and maintain a high-speed development state for a long time in the future.At the same time,new energy power generation enterprises need a large amount of capital investment,starting from the long-term interests of enterprises,which will make enterprises lack of core competitiveness.Therefore,the new energy power generation enterprises should start from themselves,and finally achieve the overall improvement of the performance level of the new energy power generation industry.In this background,the financial performance evaluation of new energy power generation enterprises is particularly important.This paper uses the case study method,comparative analysis method and literature research method,introduces the basic situation of the enterprise,the financial performance evaluation system and the economic added value,uses Du Pont analysis method to make up for the shortage of economic added value,and constructs a new analysis and evaluation system to make the financial performance evaluation more scientific.Moreover,the improvement EVA index is compared with traditional indicators and analysis of the same industry,get the advantages of improving financial indicators and the problems existing in Jiangsu,and finally put forward the strategy of improving the financial performance of Jiangsu according to the problems,so as to achieve better development of enterprises.Compared with traditional accounting indicators,EVA can reasonably avoid the risks of artificial operation.The application of EVA makes enterprises more consider their own long-term development,help managers create more wealth and improve corporate governance.And Jiangsu New Energy as a new energy power generation enterprises in Jiangsu province,it as a research object to introduce EVA analysis of its financial performance,can change the past only pay attention to the enterprise earnings,but more attention to the continuous value of enterprises,so as to attract more investment of social capital,enhance enterprise market competitiveness and creativity,to provide good preconditions for enterprises into the international market.At the same time,it also hopes to provide reference and reference for the same type of enterprises to realize the progress of the whole new energy power generation industry.The main research conclusions of this paper are: I.EVA index comprehensively considers the debt capital cost and equity capital cost of Jiangsu New Energy,based on enterprise value and enterprise income,prompting managers to make a long-term vision and optimize enterprise resource allocation.II.EVA index more truly reflects the financial management level and production and operation status of Jiangsu New Energy,which has comprehensive characteristics,thus can meet the needs of different information users.At the same time,the company makes up for the defects of traditional financial performance indicators;III.The combination of Du Pont analysis and EVA can increase enterprise value,coordinate the interests between shareholders and operators,realize the win-win situation between shareholders and managers,and contribute to the long-term development of Jiangsu New Energy. |
