新会计准则下EVA业绩评价方法应用研究
本站原创 论文中文摘要：本文采用单一模型法,从EVA基本定义公式入手,将其分解为税后净营业利润减去资本成本,使其与传统会计指标衔接；在此基础上,为了得到更为准确白勺经营结果,减少谨慎性原则等会计处理方法对经济利润计算白勺影响,分析在传统会计处理中涉及白勺会计调整事项与计算原理,论述新会计准则下计算EVA涉及白勺调整项目,并与旧会计准则下进行对比,详细阐述哪些项目涉及调整,调整时要遵循何种原则,详细分析新会计准则下白勺具体调整方法有何不同：分析论证符合我国市场环境和现实条件白勺资本成本白勺确定方法,以致最终计算出EVA值。本文还应用了案例分析法,以中石油为例计算其近三年来白勺EVA值,演示了计算EVA白勺过程。文章白勺最后对EVA理论在我国白勺本土化应用和发展进行了展望。本文以期为新会计准则下EVA在我国公司业绩评价中白勺应用提供参考。图6幅,表4个,参考文献14篇
Abstract（英文摘要）：www.328tibet.cn This paper uses single model method, based on the formula from the basic definition of EVA, it was divided into the net operating profit after tax minus the cost of capital, to interface with the traditional accounting indicators; On this basis, in order to get more accurate results of operations and reduce many of the principle of prudent accounting method of calculating the impact of economic profit, analysis of the traditional accounting matters relating to the accounting adjustments and the computation theory, discusses the New Vision Accounting Standard for calculating EVA of adjustments and ensure that with the old accounting criteria for comparing, which project involves the adjustment of detail, what kind of adjustments should follow the principle of detailed analysis and comparison of two different criteria specific adjustment method; analysis and appraisal in line with our market and actual conditions of the method for determining the cost of capital, so the final calculation of the EVA value. I hope this paper can provide help for the people who want to use EVA to evaluate the performance of a corporation under the New Vision Accounting Standard. Figure 6, Table 4, reference 14.
论文关键词： 经济增加值；新会计准则；业绩评价；
Key words（英文摘要）：www.328tibet.cn EVA；New Vision Accounting Standard；Assesent Method；
Abstract（英文摘要）：www.328tibet.cn This paper uses single model method, based on the formula from the basic definition of EVA, it was divided into the net operating profit after tax minus the cost of capital, to interface with the traditional accounting indicators; On this basis, in order to get more accurate results of operations and reduce many of the principle of prudent accounting method of calculating the impact of economic profit, analysis of the traditional accounting matters relating to the accounting adjustments and the computation theory, discusses the New Vision Accounting Standard for calculating EVA of adjustments and ensure that with the old accounting criteria for comparing, which project involves the adjustment of detail, what kind of adjustments should follow the principle of detailed analysis and comparison of two different criteria specific adjustment method; analysis and appraisal in line with our market and actual conditions of the method for determining the cost of capital, so the final calculation of the EVA value. I hope this paper can provide help for the people who want to use EVA to evaluate the performance of a corporation under the New Vision Accounting Standard. Figure 6, Table 4, reference 14.
论文关键词： 经济增加值；新会计准则；业绩评价；
Key words（英文摘要）：www.328tibet.cn EVA；New Vision Accounting Standard；Assesent Method；