Research On The Application Of EVA Performance Evaluation Of The Assets Recorganization Of Lists Company

Now the assets reorganization has become the mainly operating mode of the lists companies to optimize the allocation of resources and improving the operation efficiency. The ultimate aim of the reorganization of assets of listed companies is to improve operational performance and Maximize of shareholder interests. So its requires that the methods of measuring the listed companies' performance should reflect the real value of creativity accurately .The main evaluation methods of Domestic companies listed performance are price changes in the law and financial analysis. Because of China's securities market efficiency constraints and the impact of Capital costs incompletely consideration and accounting information reflecting the true operating enterprise Distortion, the two methods can not accurately reflect the true performance of the company's assets after the reorganization changes. Economic Value Added Assessment Methods overcomes the shortcomings of traditional performance measurements and In the light of all the capital cost invested enterprises, through some subjects of the accounting adjustments to more genuine response to the operating performance and value of the creative ability.Currently the most researches focus on the application of the EVA valuation of enterprises and operating performance evaluations.In this paper, the economic value-added evaluation method has been applied to the performance evaluation of the reorganization of assets of listed companies:introduce the theoretical basis and calculation model of economic value added (EVA), compare the difference between the economic added value performance indicators and the traditional economic indicators. In order to Ignoring the refection of the scale of the company's assets after the reorganization on operating efficiency of the enterprises capital, this paper introduce the Units in the capital of economic value added (EVAPC) to perfect the EVA Evaluation Method.Final the author use EVA Evaluation Method to analyse performance of Yangtze Power Company assets reorganization...