Research On The Financial Performance Evaluation Of JH Company Based On EVA

With the continuous decline of economic growth rate,the continuous expansion of production scale has been unable to match the market demand,which is bound to cause our thinking about whether the blind expansion of investment and the simple pursuit of profit development model conform to the development of China's economy.In the new economic form,if an enterprise wants to occupy a favorable position in the fierce market competition,it must establish a financial performance evaluation system suitable for the economic development of our country,and then guide the investment and operation behavior of the enterprise to solve the problems in the operation and development of the enterprise.This paper takes JH Company as the research object,analyzes the existing problems of the current financial performance evaluation system,establishes the financial performance evaluation system based on EVA by introducing EVA index into the financial performance evaluation of the company,so as to prove the effectiveness and rationality of JH Company's implementation of EVA financial performance evaluation.This paper consists of five parts.The first part is the introduction.This paper mainly introduces the research background and significance,literature review,research content and methods.The second part is an overview of related theories.This part mainly introduces the theoretical basis of financial performance evaluation,the main evaluation methods of financial performance,the purpose of financial performance evaluation.The third part is JH Company Profile and financial performance evaluation status,including JH Company Profile,JH Company financial performance evaluation status,JH Company current financial performance evaluation problems.The fourth part is the construction of financial performance evaluation system of JH Company based on EVA.It includes six aspects: the necessity of introducing EVA into JH Company,the principle and framework of constructing financial performance evaluation system,the determination of financial performance evaluation system index and weight,the calculation of JH Company's EVA,the results of JH Company's financial performance evaluation based on EVA and the comparative analysis of financial performance evaluation results.The fifth part is the guarantee measures for JH Company to implement EVA financial performance evaluation.