State-owned Enterprise Economic Value Added (EVA) Assessment Plan Design Research

In recent years, on the one hand, the "Interim Measures" assessment of operational performance of the person in charge of the central enterprises issued in 2010, economic value added concept formally caused many enterprises especially high attention in state owned enterprises. Because the evaluation process in the state-owned enterprises from the top to the bottom, economic value added indicators examination proportion began more than the total amount of revenue and profit, become a more comprehensive evaluation of the economic operation of enterprises and state-owned enterprise management performance comprehensive index; on the other hand, in he daily accounting and the financial management, especially in the analysis process of financial operation condition or economic operation situation, he author of the economic value added has a deep understanding of the contact and constantly, think at present the whole assessment, whether from the decomposition of calculation method, index, index issued, or the final on business management the evaluation and other aspects of the existence of the unreasonable place, or can be improved and perfected. At the same time, the state-owned enterprise managers on the economic value added to set the index assessment also exist there can not totally agree with emotion.Therefore, the author on how to make better economic value added this subject examination were studied. The significance of the study:one is to increase the value from the economy of each link evaluation to improve and perfect, make it more refinement, science and reasonable; the two is the performance more objectively reflect the enterprise’s economic operation condition and operation management; three is to better achieve the expected effect appraisal is wanted, strengthening the incentive to improve efficiency;etc.. At the same time in the process of research, the author found that most of the existing related literature is on the current economic value added research and analysis and evaluation of theory and practice, the course of development, influencing factors and so on, and on this basis,to realize the economic value added research and discussion about the method of assessment of, etc…The small but to question the current methods of evaluation, the managers of state-owned enterprise whether can be more scientific and more reasonable, it is less and less.Elaborate chapters divided into three parts to research the viewpoint of the Five Front in this paper, the first part is the first and the second chapters, value added to the economy discusses the definition and the calculation and assessment quality and status and problems; second part is the third and the fourth chapter, the author proposed a new economic value added evaluation scheme design framework, and combined with the actual situation of a state-owned enterprise as a case study by the method of theory with practice, from the index issued, indicators of decomposition and index evaluation three aspects discussed in detail; the third part is the fifth chapter, based on the novel scheme,activate the "brainstorming" like innovation and daydream, value added to the economy assessment made more bold adjustment and improvement, the purpose is to make the assessment of state-owned company management more scientific and reasonable. Finally the sixth chapter gives the conclusion of the study.The innovation of this paper lies in the proposed model, a design framework, assessment, and each part of the model checking framework design from two aspects of theory and practice of the operation were discussed and the interpretation, evaluation program refinement "depth" and "breadth" far beyond existing execution, and has very strong operation; second, for a more scientific and reasonable performance appraisal management, for the future performance appraisal improvement made bold imagination and suggestion.The limitations of this paper is the case, in the industrial manufacturing enterprises as an example, if the other industry and the nature of the enterprise, the difference may not fully take into account the different industries and different nature of enterprises caused by thinning in the examination. At the same time, to daydream and suggestions in the future practical examination now weaker, need a large number of demonstration. I hope in the future work and study, can continue to collect data for further studies.