Study On The Performance Evaluation Of The X State-owned Foreign Trade Enterprise Based On EVA

EVA (Economic value added) that is the value of economic growth, the United States, the consulting company in the end of 1982, the first proposed. It is the first time that the capital has the opportunity cost of the concept, only the cost of these opportunities, including debt capital costs and the cost of equity capital, the net profit from the enterprise, all the deductions, the real value of the enterprise is the real value of the enterprise to create. From the perspective of the development of China’s state-owned foreign trade enterprises, in recent years, implemented in reason, the SASAC assessment of economic value added, in promoting the healthy development of enterprises at the same time and guard against the management risk of the enterprise. However, due to the actual situation of our country is different from abroad, if the use is not suitable for the national conditions of the performance system, it will not receive the desired results. Therefore, we should adjust and improve the situation of our country, so as to make the EVA assessment more suitable for Chinese enterprises. This paper analyzes the problems encountered in the application of EVA in China’s state-owned foreign trade enterprises through 5 chapters, and puts forward some suggestions for improvement according to the characteristics of foreign trade enterprises. The first chapter describes the background and significance of this research, and the method and innovation of the research, and the domestic and foreign EVA research on the status quo and the literature summary. In the second chapter, the concept of EVA, the calculation method, and the relevant theory of enterprise performance evaluation are analyzed. In the third chapter, taking X enterprise as the case, the EVA of the state-owned foreign trade enterprises in 2012 to 2010, EVA, analysis and evaluation of the state-owned foreign trade enterprises in the performance evaluation of the advantages and problems. In the fourth chapter, the internal and external environment of the enterprise is put forward, and the difficulty of the third chapter is put forward, and the corresponding improvement suggestions are put forward. The fifth chapter is the summary and prospect. In this paper, the EVA theory, through the X of state-owned foreign trade enterprises in the specific case of EVA assessment method, and how to better use EVA performance evaluation system in China’s foreign trade enterprises to make a basis for EVA in China’s foreign trade enterprises, and the EVA performance evaluation system in our country’s foreign trade enterprises, the specific application of reasonable suggestions.