摘要
从国有资产出资人的角度,对部分国有企业进行绩效评价,利用目前国内外较流行的财务效益指标EVA为核心,结合因子分析法等数理统计技术,分别对单个企业当期财务效益、行业与行业间综合绩效、行业内企业间基于未来EVA增加值的投资价值,这三个层面进行分析评价.在此基础上,指出目前我国部分国有企业没能考虑国有资产成本的问题,提出应该建立一套科学、有效、适合自己的EVA管理机制,保护国有资产不受损失.并针对后两个层面的分析,进一步总结所研究行业和企业存在的问题,提出相应的投资和监管决策.
The paper is aimed at evaluating the performance of state-owned enterprise from the point of a view of state-run assets contributor. According to financial benefit index EVA as the core and factor analysis, the empirical analysis is carried out in the following aspects, the individual enterprise＇s financial benefits; the comprehensive performance of the trades; the value of investment based on EVA in the future among the enterprises in one trade. Basing on the above analysis, the paper indicates that the poor EVA of enterprise is resulted in no thinking of the cost of state-run assets and the suggestion that enterprises explored an EVA management system suiting themselves is made. Furthermore the and enterprises and put forward relevant investment paper summarizes the problems of the trades and supervision decision.
出处
《北京工商大学学报（自然科学版）》
CAS
2005年第5期47-52,共6页
Journal of Beijing Technology and Business University:Natural Science Edition
关键词
国有企业绩效评价
EVA
实证分析
performance evaluation of state-owned enterprise
economic value added
empirical analysis
