摘要
I
摘要
近年来，EVA（Economic ValueAdded）理论及其绩效管理应用得到了管理学界
和企业经营者们的青睐。2009 年底，国资委重新修订《中央企业负责人经营业绩考
核暂行办法》，规定于 2010 年 1 月 1 日起中央企业全面推行经济增加值（EVA）考核

这标志着国有企业的绩效管理模式发生了重大改革。EVA 不受公认会计准则的限制，
所以使用者可以根据需求做出适度调整，以获取相对准确的数据，从而避免因会计准
则造成经营绩效扭曲的情况。基于 EVA 环境下的绩效评价有效弥补了传统绩效评价
的不足，提高了绩效评价的质量，增加了财务信息价值，并能对成本控制、预算及融
资等各个环节带来深刻的变革，有利于企业管理者的决策，提高企业管理者对 EVA
绩效评价的认知水平，为 EVA 在企业管理，特别是绩效评价方面发挥更大作用提供
一定的指导意义

YYGD 公司是隶属于国家电网公司的县级供电企业，国有独资中型企业。YYGD
公司为保障本区域供电稳定与安全，不断规划建设大中型电网基建项目和持续投入维
修资金，所属电网日益坚强，电力维护到点到位，得到了极好的社会评价。在发展社
会公用事业的同时，YYGD 公司不断强化自身管理，通过同业对标、业绩考核等管
理手段不断提升经营水平，其中特色业绩考核体系的构建在提升全员劳动生产力方面
起了重要作用，EVA 指标也纳入了业绩考核体系范围

本文结合 YYGD 公司实施 EVA 管理的案例，深入论证 YYGD 公司实施 EVA 价
值管理的理论基础和管理背景，全面分析管理实施内容，解剖绩效评价方式的变化

通过财务数据对比分析可以发现，实施 EVA 价值管理推动了企业价值的提升。本文
还指出在 EVA 实践过程中存在的缺陷并和解决策略，由此可以得出结论：EVA 的价
值管理在中国企业推广应用是可行的，并具有很大的促进作用

关键词：EVA；供电企业；YYGD 公司山东理工大学硕士学位论文 ABSTRACT
II
ABSTRACT
In recent years, EVA (Economic Value Added) performance management system by
management academics and practitioners is more and more extensive attention. At the end
of 2009, issued by the state-owned assets supervision and administration commission of
the state council after the revision of the interim regulations, head of the central enterprise
operating performance evaluation, rules on January 1, 2010 central enterprises fully
implementing economic value added (EVA) examination. It marks the state-owned
enterprise performance management mode of major reform. EVA is not restricted by
generally accepted accounting principles, so users can make adjustments according to the
demand, in order to obtain relatively accurate data, so as to avoid distortion caused by the
accounting standards management performance. Performance evaluation based on EVA
environment effectively make up for the deficiency of the traditional performance
evaluation, improve the quality of the performance evaluation, increase the value of
financial information, and the cost control, budget and financing bring profound changes,
is advantageous to the enterprise management decision-making, improve the level of
enterprise management&39;s perception of EVA performance evaluation, for EVA in the
enterprise management, especially the performance evaluation plays a greater role to
provide certain guiding significance.
YYGD company is affiliated to the state grid corporation of county-level power
supply enterprises, wholly state-owned medium-sized enterprises. YYGD company for the
regional power supply stability and security, planning and construction of large and
medium power grid infrastructure projects and continuous maintenance fund, subordinate
to the power grid is increasingly strong, electricity maintenance to reach the designated
position, had great social evaluation. In at the same time, for the development of social
utilities YYGD company continuously strengthening its management, through the trade of
standard, performance management means such as improving management level, the
characteristics of performance appraisal system construction has played an important role
in the overall Lab our productivity in the ascent, EVA index is also incorporated into the
scope of the performance appraisal system.
This paper combined with the implementation of EVAYYGD company management,
implement the premise condition of EVA value management for YYGD company to
conduct a comprehensive analysis, the implementation of EVA value management in the山东理工大学硕士学位论文 ABSTRACT
III
process of managing change and so the method detailed argumentation, and through to the
financial data analysis of the EVAvalue management in the process of practical application
to improve enterprise&39;s overall value has played a positive role in promoting. At the same
time, this article also points out some shortages existing in the process of enterprise
practice and put forward the corresponding improvements, which demonstrates the
feasibility of EVAvalue management in our country enterprise use and promote sex.
Keywords: EVA； Power Supply Enterprise；YYGD Company山东理工大学硕士学位论文 目录
IV
目 录
摘要.........I
ABSTRACT..II
目 录......IV
第一章 绪 论..........1
1.1 选题背景及意义...1
1.1.1 选题背景..........1
1.1.2 选题意义..........1
1.2 研究的方法2
1.3 研究的内容2
第二章 EVA 理论及研究现状........4
2.1EVA 理论....4
2.2 研究现状....6
2.2.1 国外文献综述.6
2.2.2 国内文献综述.7
2.3 我国会计准则下 EVA 的计算调整项...10
2.3.1 税后营业净利润.......11
2.3.2 资本占用.......13
2.3.3.加权平均资本成本率...........14
2.4 经济增加值在电力欧亿·体育（中国）有限公司实施......15
2.4.1 电力欧亿·体育（中国）有限公司 EV
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