摘要：現(xiàn)行會計準則的最大特點就是客觀地反映資產(chǎn)、負債的真實價值，這與EVA反映企業(yè)真實的價值增加趨于一致。本文將在現(xiàn)行會計準則的前提下研究EVA業(yè)績評價體系，全文包括五個部分：一是介紹在現(xiàn)行會計準則下EVA的計算模型及其調(diào)整項目；二是闡述現(xiàn)行會計準則的特點并分析其對EVA的影響；三是論述國內(nèi)外EVA業(yè)績評價體系應用的現(xiàn)狀；四是結(jié)合數(shù)據(jù)運用統(tǒng)計分析方法將EVA業(yè)績評價方法與傳統(tǒng)的業(yè)績評價方法進行比較，歸納EVA的優(yōu)缺點；五是針對今后企業(yè)能更好地運用EVA業(yè)績評價方法提出幾點建議。

關鍵詞：現(xiàn)行會計準則  EVA業(yè)績評價體系  傳統(tǒng)業(yè)績評價體系

Abstract:The most prominent feature of current accounting standards  reflect objectively the real value of the assets and liabilities, which tend to EVA reflects the corporate real value added. The essay will study the performance evaluation system of EVA under the current accounting standards. The text consists of five parts: The first, introducing the basic computational model of the EVA and accounts regulation of EVA. The second, discussing characteristic of the current accounting standards and the effect of the current accounting standards on EVA. The third, the status of using the performance evaluation system of EVA at home and abroad. The fourth, analyzing statistics data and comparing the performance evaluation system of EVA with traditional performance evaluation system, and summarizing the advantages and disadvantages of EVA. The fifth, some suggestions of using the performance evaluation system of EVA in future.

Key Words：Current accounting standards  EVA   Traditional performance evaluation system

我國改革開放30年，由計劃經(jīng)濟轉(zhuǎn)變成為市場經(jīng)濟并且融入世界經(jīng)濟體系。外資企業(yè)的進入，企業(yè)經(jīng)營的多元化和上市公司的數(shù)目日益增加，為完善我國的經(jīng)濟制度，2 006 年我國頒布了新會計準則，此準則最大的特點就是趨同于國際會計準則。所以在現(xiàn)行會計準則下我國引入EVA業(yè)績評價體系也符合當前的經(jīng)濟形勢。而且，與傳統(tǒng)的業(yè)績評價體系相比，EVA不僅包括了股東的利益，還比傳統(tǒng)的業(yè)績評價體系有更強的解釋企業(yè)價值的能力。它的這一優(yōu)勢被廣泛接受。從國資委頒布的《中央企業(yè)負責人經(jīng)營業(yè)績考核暫行辦法》來看，在今后，EVA在我國會有著非常廣闊的應用空間。EVA業(yè)績評價體系作為一種科學有效的對于企業(yè)建立明確的企業(yè)財務管理目標和深化企業(yè)改革有重大的意義，但EVA也有自身的優(yōu)點與的局限性，在今后的應用實踐中，應該發(fā)揚其優(yōu)點，逐漸彌補完善其缺陷，使EVA在企業(yè)的經(jīng)營管理之中發(fā)揮最大的作用。