Eva Performance Evaluation Of A Coal Enterprises Reserch

In China, it is now increasingly numerous types of energy, wind, solar, biogas and so on. However, the main energy of our lives, is still coal. China’s coal reserves which also makes many sources of coal become a pillar of China’s economic development. Therefore, more and more enterprises of coal and raw coal enterprises become the country’s economic pillars.21st century market economy continues to improve, many coal companies have been listed, and some in the pipeline.With the wave of domestic companies listed, the target company’s management as to maximize profits in the past is no longer, instead of using the internationally accepted assessment methods-to maximize shareholders’ equity. The performance evaluation method further requires companies to improve, existing traditional performance evaluation methods can not meet the characteristics of maximizing shareholders’ equity, economic value added assessment methods gradually moving towards the stage of history, this kind of evaluation method from the more detailed and comprehensive reasonable market value perspective, explaining the reasons for the change. Thus, in order to increase the market value of EVA-based method has become the most intuitive way to evaluate major business development.In this paper, the combination of theory and practice, the status quo A performance evaluation of coal enterprises to analyze, and according to its published financial data on the SFC website, calculate A coal enterprises EVA, using the contrast method, and finally found EVA Performance evaluation method is more accurate and better reflect the real A coal business performance. While further point out the problems and deficiencies of the existing coal enterprise performance evaluation based on the results of the analysis of the presence, advice and solutions.