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

Since 2010,the State-owned Assets Supervision and Administration Commission has gradually promoted and applied EVA to assess corporate performance in central enterprises.The implementation of EVA assessment method can promote the sustainable development of central enterprises,strengthen the investment of central enterprises in technological innovation,and promote the management awareness of central enterprises to strengthen their sense of responsibility.The main business is bigger and stronger,and the risk management of foreign investment is strengthened.EVA,also known as economic value added,refers to the total investment cost of corporate equity and debt,in order to achieve a true evaluation of corporate profits.EVA's point of view states that corporate development requires capital investment,and that enterprise value is created when the company's revenue is higher than the invested capital cost.Based on the EVA and financial performance theory,this paper analyzes the actual cases of XY company,and aims to discover the related problems in the financial performance evaluation of XY company EVA,and propose improvement measures for these problems,in order to better guide our enterprises.EVA is applied in financial performance evaluation.This paper first introduces the research background and significance,research content and research methods,as well as the main innovations of this paper.Secondly,it expounds the current research status of EVA in foreign countries and China,and details the theoretical basis of financial performance,EVA meaning and financial performance.The XY company's financial performance status is analyzed in detail,and the relevant accounting subjects of XY company are adjusted to calculate the EVA value of XY company.After analyzing the financial performance evaluation of EVA of XY company,the problems in the financial performance of XY company are raised.Finally,it proposes to improve the safeguard measures of XY company's financial performance evaluation based on EVA,and summarize the full-text research.