论EVA在我国中小企业的应用.doc

摘要:价值管理作为一种新型的企业管理模式，其有效性已经被诸多国际企业的成功应用所证明。1982年，由美国思腾思特咨询公司提出的EVA业绩评价体系，可以全面衡量企业的经营业绩，反映企业的价值管理，是为企业所有者创造财富的关键因素。

　　　基于EVA的发展和资本市场的形式需要，EVA管理体系引起了国内外理论界和实务界的广泛关注。国内的研究主要涉及EVA的概念、作用机理以及价值相关性，关于其在绩效评价、管理体系、激励制度、理念体系等方面的研究较少，对于EVA在企业中的应用借鉴比较缺乏。

　　　尽管经济增加值相对传统经营管理模式具有许多优势，但目前我国中小企业对这种科学的管理模式并不热衷，公开采用该模式的中小企业数量较少。主要原因是中小企业成功实施EVA管理模式的能力不足，EVA管理理念与中小企业传统理念难以融合。本文将以EVA体系的内容和方法、中国企业应用EVA的案例进行研究，从宏观和微观方面进行探讨，为我国中小企业实施EVA提供借鉴。文章共分五个部分：第一部分介绍了研究背景及意义，并对国内外关于EVA研究的现状进行了综述。第二部分是EVA概述。介绍了EVA产生的背景，及其含义，接着详细介绍了EVA的计算方法和计算EVA时需要调整的会计项目，最后分析了EVA的4M体系。第三部分根据EVA在我国实施的成功失败的案例，详细分析了在我国中小企业实施EVA存在的宏观和微观问题。第四部分根据第三部分的分析论述，总结经验教训，提出一些具体的对策及建议。

关键词: EVA,中小企业,问题及建议

Abstract:Value management as a new enterprise management mode, its effectiveness has been many international enterprise which the successful application of proof. In 1982, by the United States, who think best consulting company proposed EVA performance evaluation system, can balance the management of the enterprise performance, reflect the value of the enterprise management, is for enterprise owners create wealth key factors.

　　　Based on the development of EVA and the capital markets to form, EVA management system caused the domestic and foreign theorists and practice for attention. Domestic research mainly involves the concept of EVA, action mechanism and value relevance, about its in the performance evaluation, management system, incentive system, and the study of the idea system is less, the application for EVA in the enterprise the relative lack of reference. 

　　　Although economic value added (Eva) relative to traditional management model has many advantages, but at present the medium and small enterprises in China to this kind of scientific management mode is not keen, by using this model of public small number of small and medium-sized enterprises. The main reason is the successful implementation of the small and medium-sized enterprise management mode of EVA ability is insufficient, EVA management ideas and small and medium-sized enterprise traditional idea hard to merge. This paper will with EVA system the contents and methods of Chinese enterprise application, the case of EVA, from the macroscopic and microscopic aspects are discussed, for small and medium-sized enterprises in China to provide reference for the implementation of EVA. The article is divided into five parts: the first part introduces the background and significance of research at home and abroad, and the present situation of the research on EVA were reviewed in this paper. The second part is EVA overview. Introduces the background of EVA, and its meaning, and then introduced the calculation method and calculation of EVA when EVA needs to adjust the accounting project, the final analysis of EVA 4 M system. The third part according to EVA in the implementation of the successful case of failure, and analyses in detail the implementation of the small and medium-sized enterprises EVA existing macroscopic and microscopic problem. According to the third part of the fourth part, this paper summarizes experience and lessons, and puts forward some specific countermeasures and Suggestions. 

Keywords: EVA; small and medium-sized enterprise; problems and Suggestions