关键词: 石油企业, 绩效考核, EVA, 经营业绩, 会计利润

Abstract:

At present，performance evaluation method used by most petroleum enterprises is based on gross profit. However，
this evaluation method has proved to have some disadvantages in practical application. It tends to result in blind pursuit of
maximum profit without valuing long-term development，which makes management goal confused，accounting profit easily
manipulated and the cost of capital ignored. Thus，according to the actual situation of petroleum enterprises，we need to introduce
a performance evaluation method which can truly reflect corporate performance —EVA performance evaluation method.
This paper starts with the basic principle of EVA performance evaluation，probes into relevant accounting item adjustment under
the EVA evaluation method with empirical analysis method，and proves the practicability of EVA evaluation. Finally we
present the five points oil enterprises should pay attention to when using EVA，that is，enterprises must meet the requirements
of applying EVA，EVA evaluation can be promoted after pilot application in certain departments，the selection of the adjustment
items should be flexible，the division of responsibility center should be correct and the evaluation should take important
non-financial indicators into consideration.

Key words: petroleum enterprises, performance evaluation, EVA, business performance, accounting profit