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价值是相对于企业的所有者或股东而言的,一家企业在一定期间为股东创造了多少价值或者说该企业价值多少,是指该企业对它的所有者而言的价值,而不能是它自己对自己的价值。EVA是对这一“价值”的完美诠释——在扣除成本和费用的基础上进一步扣除了投资者的投资成本。本文选取中央企业华侨城集团为例,着眼于该公司财务状况与经营成果,运用EVA的计算方法分析该公司近三年经济增加值,并对其经营业绩进行简要评价。文章通过对华侨城集团的案例分析对中央企业进一步实行经济增加值(EVA)经营业绩考核的原理与运用做出了总结。
Value is relative to the business owner or shareholder, a company for a certain period of time to create value for the shareholders or how much the value of the business, refers to the business for its owner’s value, but not it Own value to yourself. EVA is the perfect interpretation of this “value” - further deducting investors’ investment costs on a deduction of costs and expenses. This paper chooses OCT Group as an example. Focusing on its financial status and operating results, this paper analyzes EVA’s economic value added in the recent three years and gives a brief evaluation of its business performance. Through the case analysis of OCT Group, the article summarizes the principle and application of the central enterprise’s further implementation of EVA evaluation.