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EVA应用于纺织企业绩效评价是近年来备受重视的热点问题。随着纺织企业改革的不断推行,EVA在纺织企业绩效评价中具有很大的意义。一直以来,不同企业的管理者绞尽脑汁,都在寻找对企业绩效评价的有效方法。价值的管理在纺织企业理财活动占主导地位,纺织企业的价值决定其未来现金流量的现值,只有投入资本的回报大,才会创造有利的价值。而传统的业绩衡量指标太过模糊,无法准确反映纺织企业为股东创造的价值。EVA评价指标体系有效地解决了这一问题,它将企业价值与资本投入联系在一起,能够真实准确的反映企业创造价值的能力。另一方面,更着重于企业的长期发展,而不像净利润一样仅仅是一种短期指标,因此,应用该指标能够鼓励经营者创造价值,又能给企业带来长期稳定的收益。
The application of EVA in the performance evaluation of textile enterprises is a hot issue that has received much attention in recent years. With the continuous implementation of the reform of textile enterprises, EVA has great significance in the performance evaluation of textile enterprises. All along, managers of different enterprises rack their brains, are looking for an effective method of business performance evaluation. The management of value is dominant in the financial management activities of textile enterprises. The value of textile enterprises determines the present value of future cash flows. Only when the return on capital investment is large will it create favorable value. However, traditional performance measures are too vague to accurately reflect the value created by textile enterprises for shareholders. EVA evaluation index system effectively solve this problem, it will be the enterprise value and capital investment together, can truly and accurately reflect the ability of enterprises to create value. On the other hand, more emphasis on the long-term development of enterprises, rather than just a net profit as just a short-term indicators, therefore, the use of the indicator can encourage managers to create value, but also to bring long-term and stable business benefits.