西南石油大学学报(社会科学版) ›› 2015, Vol. 17 ›› Issue (1): 20-25.DOI: 10.11885/j.issn.1674-5094.2014.06.16.01

• 能源发展研究 • 上一篇    下一篇

石油企业EVA 的计算方法与应用探讨

郑寿春 李金莹   

  1. 西南石油大学经济管理学院,四川成都610500
  • 出版日期:2015-01-01 发布日期:2015-01-01
  • 作者简介:郑寿春(1961 –),男(汉族),四川西昌人,教授,本科,研究方向:经济理论与管理学。

Calculation Method and Application of EVA in Petroleum Enterprises

Zheng Shou - chun   Li Jin - ying   

  1. School of Economics and Management,Southwest Petroleum University,Chengdu Sichuan 610500,China
  • Online:2015-01-01 Published:2015-01-01

摘要:

目前石油企业大多采用以利润总额为基础的绩效考核方法。在实践中,这种考核方法效果不太理想,存在一
些弊端:容易盲目追求利润最大化而忽视长远发展、管理目标混乱、会计利润易被操纵、忽视资金的资本成本等。因
此,需要结合石油企业的实际情况,引入能够真实反映企业业绩的考核方法EVA 绩效考核方法。从EVA 绩效考
核的基本原理入手,以实证分析法探讨了EVA 考核方法下的相关会计项目调整,并验证了EVA 考核的实用性,最后
提出了石油企业应用EVA 应注意的5 个问题:具备应用EVA 的条件,先局部实施再推广,调整项目的选择要灵活,责
任中心的划分应正确,考核应结合重要的非财务指标。

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