Construction And Application On The Performance Evaluation Index System Based On GEVA

New energy vehicles are related to the safety of China’s energy structure and the construction of ecological civilization.As early as the 12 th Five Year Plan in 2009,they were identified as one of the seven strategic emerging industries,and then rose to the national strategic height in 2018.However,at present,China’s new energy vehicle enterprises have problems such as strong dependence on subsidies and insufficient core technology.With the introduction of policies such as "subsidy decline" and "double points",new energy vehicle enterprises are faced with major problems such as smooth transition during policy change,strengthening core technology research and development,etc.If we want to solve these problems,we should take performance evaluation as the starting point and guide the new energy vehicle enterprises reasonably.Therefore,it is of great significance to study the performance evaluation of new energy vehicle enterprises.The existing performance evaluation of new energy vehicle enterprises has many problems,such as focusing on profit indicators,not reflecting the characteristics of the industry,and the research progress lags behind the development speed of the industry,while the green EVA indicators can truly reflect the value creation ability of enterprises,and make up for the shortcomings in the above performance evaluation.Therefore,the green EVA is applied to the performance evaluation of new energy vehicle enterprises.The purpose of this paper is to construct a new energy vehicle enterprise performance evaluation system based on green EVA,discuss the necessity and feasibility of applying green EVA,and take BYD as an example to test the application effect,in order to contribute to the sustainable development of new energy vehicle enterprises through the research results.The research contents include: first,introduce the background and significance of this topic,and summarize the research status,methods and framework of new energy vehicle performance evaluation and green EVA at home and abroad;second,describe the basic concepts and theories,including new energy vehicle enterprises,EVA,ecological efficiency and green EVA,and introduce the relevant theories of enterprise performance evaluation and green EVA;thirdly,introduce the development of new energy vehicles,and analyze the current situation and problems of performance evaluation system of new energy vehicle enterprises;fourthly,discusses the necessity and feasibility of applying green EVA to the performance evaluation index system of new energy vehicle enterprises,and at the same time,analyze the above problems,Considering the characteristics of new energy vehicle industry,the green EVA performance evaluation index system of new energy vehicle enterprises is constructed,list the calculation methods of green EVA and ecological efficiency,and select the catastrophe progression method as the performance evaluation method;fifthly,the performance evaluation index system based on green EVA is applied to BYD,and its performance results are analyzed and discussed;sixth,aiming at How to improve the performance of green EVA of new energy vehicle enterprises put forward several countermeasures and suggestions;finally,summarize and prospect the research of this paper.The main contribution of this paper is to build a new energy vehicle enterprise performance evaluation index system based on green EVA.Taking green EVA as the core and BSC as the framework,the paper sets up indicators from the strategic level and indicator level to reflect the core position of green EVA and industry characteristics,and explains the detailed calculation steps of green EVA and ecological efficiency in new energy vehicle enterprises,so as to realize scientific and effective performance evaluation and broaden the depth and breadth of research.