评价经营业绩

电力多产企业实施EVA评价经营业绩应用研究

Study of EVA Evaluation in Achievements Adopted by Diverse Business

在评价经营业绩时，一些公司决定在确定公司战略时，把客户满意度、质量、市场份额和人力资源纳入公司的正式评估系统中。

In evaluating business accomplishment , some companies brought customers ' approval , quality , market quota and the human resource into formal evaluation system .

面对挑战，我国商业银行逐渐显露其劣势，作为银行生命线的经营业绩也受到冲击，作为评价经营业绩的体系也突显其不足。

In the face of such challenge , disadvantages are gradually revealed in commercial banks , business performance , also the lifeblood of the bank , is largely impacted and shortcomings are highlighted in the business performance evaluation system .

一直以来，财务信息在评价企业经营业绩中扮演重要角色。

But it has been the financial information which plays an important role in evaluating the performance of the business .

作者引用了综合评价企业经营业绩的模型，评价结果能够从整体上和长远上反映资本运营的效果。

The author of the paper uses the model to evaluate comprehensively the performance of the companies , these consequences can reflect the whole effects on capital operation in the long run .

借鉴西方学者评价企业经营业绩的指标体系，将多层次模糊综合评价模型应用于我国企业经营业绩的评价并提供了一套较为实用和便于操作的评价体系。

Based on analyzing the index system of appraising enterprise performance in western country , Multi-hierarchy Fuzzy Comprehensive Appraising Model for the evaluation of enterprise operation performance in China is applied , providing a practical and easy operative evaluation system .

采用该指标评价企业经营业绩可以克服会计利润难以正确反映企业的真实经营状况和忽视权益资本成本的缺陷，如今这一指标已经成为衡量企业经营业绩水平的较为成熟且较具综合性的指标。

It can overcome defect that the accounting profit is difficult to correctly reflect enterprises operating conditions and neglect the real cost of equity capital , and now this indicator has become a more mature level and more comprehensive indicators to measure business performance .

经济增加值（EconomicValueAdded，以下简称EVA）是资本成本从税后利润中扣除后的剩余收入，能够比较客观、真实地评价企业的经营业绩。

Economic Value Added ( EVA ) is the surplus income after the capital cost have been deducted , which can appraise the management achievement quite objectively and actually .

因此，对于利益相关主体而言，如何正确评价上市公司经营业绩就显得特别重要。

Therefore , how to evaluate the operating performance of listed company correctly seems even more significant .

净资产收益率指标在评价上市公司经营业绩中被广泛使用。

The criterion of return on net assets is widely used in assessing the performances of listed companies .

而如何科学地评价商业银行经营业绩，是摆在股东和银行管理者面前的一大难题。

Nevertheless , how to scientifically evaluate the commercial banks operating performance is a difficult problem for enterprise stakeholders .

因此，如何正确评价上市公司经营业绩，促进上市公司自身的业绩增长能力，是一个值得研究的问题。

So how to appraise the achievement of the listed company correctly and boost its own ability of increasing achievement is worth research .

目前评价上市公司经营业绩的主要指标是净资产收益率、每股收益、每股净资产，而对收益质量的重要性认识不够。

At present , indexes for enterprising the public-listed companies ' performance are return of equity , earnings per share , net asset per share .

在证券监管部门评价上市公司的经营业绩时也常常将净资产收益率（ROE）等财务指标作为主要的参考标准。

At the same time regulators depend largely on such financial index as ROE to assess operating performance of listed companies .

平衡计分卡作为一种重要的绩效管理工具，最大的特点就是能够适应企业战略管理的需要并能够综合评价企业的战略经营业绩。

Balanced Scorecard is an important tool for needs of strategic management .

运用主成分分析方法评价上市公司经营管理业绩

Principle Components Analysis on Financial situation of Public Company

实践表明，应用该方法可有效地引导投资者客现、公正地评价上市公司的经营业绩与财务状况。

Practice shows that the method may effectively help investors evaluate objectively and fairly the operating performance and financial status of the listed corporation .

企业的投资者、债权人以及政府部门等将其作为决策的重要依据，同时也被用来评价管理者的经营业绩。

Investors , creditors and government departments take it as an important decision-making basis and it is usually used to evaluate business performance of managers .

结论表明，电力行业各上市公司在各种综合评价方法下的经营业绩排名结果具有高度的一致性，同时，其排序结果与目前我国电力行业各上市公司经营业绩实际情况基本一致。

The author drew the conclusion that the ranking results of performances for listed power companies enjoy high consistency deriving from various comprehensive evaluation methods .

一个企业正确的财务分析数据可以评价这个企业的经营业绩、财务状况及发展趋势，找出生产经营管理的漏洞并及时加以弥补。

A financial analysis data of business enterprise exactitude can evaluation this business enterprise of management accomplishment , financial standing and development trend , find out management and take in to make up in time .

为适应经济全球化的趋势，我国已经颁布了国有资本金绩效评价体系来评价企业的经营业绩。

In answer to the trend of globalization , our country has issued the stateowned capital evaluation system to evaluate the performance of the company .

然而，传统的绩效评价指标存在缺陷，为此，本文评介一种评价企业经营业绩的新方法&EVA理论，并阐述了EVA理论对我国企业经营管理的启示。

However , there exist some deficiencies in the traditional achievement evaluation norms . This paper introduces a new way to evaluate the managerial achievement & EVA theory and states the apocalypse brought by EVA to China 's management of enterprises ' operation .

传统的企业业绩评价指标体系受到了挑战，不能够准确地评价高科技企业的经营业绩，非财务指标日益重要，企业更强调创新、学习和知识资本等无形资产的评价。

Traditional enterprise performance evaluation system is being challenged not be able to accurately evaluate the operating performance of high-tech enterprises , non-financial indicators have become increasingly important , and the enterprises put more emphasis on innovation , learning and knowledge capital and other intangible assets appraisal .

而对企业经营者任务绩效的评价就是对其所经营管理企业在一定时期内的运营状况和经营业绩的评价，包括经营业绩和管理效率两个方面；

The evaluation to entrepreneurs task performance is mainly reflected in operation conditions and performance during they operate , include the performance and the effective of management ;

针对业绩评价结果，我们采用趋势分析方法对内蒙古上市公司在评价期内经营业绩的总体变化趋势以及个体的差异情况进行了系统的分析和描述。

In view of the result , we described the overall trends and the individual differences v / ith management performance tendency of listed companies in Inner Mongolia using the tendency analysis method in evaluation period .

评价指标体系应包括财务业绩评价、技术创新业绩评价、客户业绩评价、职员业绩评价、内部经营业绩评价等方面。

The evaluation index system shall include financial achievement evaluation , technologically innovative achievement evaluation , client / customer achievement evaluation , clerk achievement evaluation , and internal management achievement evaluation , etc.