第三章基于eva的国有与民营企业绩效的对比分析 - 中国政法大学 .doc

论文编号： 基于EVA的国有企业与民营企业绩效对比研究 ——以中国制造行业为例 史慧杰 中国政法大学研究生院 二○一七年五月 基于EVA的国有企业与民营企业绩效对比研究 摘 要 改革开放过后，国有企业的综合实力有了很大的提升，政府和企业管理层在国有企业占据了重要的价值比重，它支撑着国民经济的发展，而且一个企业的主要指标缺失了资本成本的考量，准确的出企业的财富的真实能力。 同时企业与民营企业的绩效优劣成为众多学者热门的研究，更是因为考核的评价指标体系到国有企业改革政策。制造业在国民体系的构成中贡献不可忽视的力量，能够在国际中占据一席之地的有力保障。制造行业下与民营企业上的的和实际意义。 基于外已经和经典的绩效评价研究体系进行概括和总结 其次以2011-2015年共计7283个中国制造业上市公司的研究数据本文的研究依据，量化分析与描述统计的方法，从EVA增加值的角度探讨了上市的国有企业民营企业绩效方面的差异性。 评价整体，达到一定程度上提升的管理经济效率目。 的，总量、回报率、细分行业下国有企业与民营的差距绩效指标的完善五个方面的结论。 关键词：EVA 国有企业 民营企业 绩效 COMPARATIVE STUDY ON THE PERFORMANCE OF STATE OWNED ENTERPRISES AND PRIVATE ENTERPRISES IN MANUFACTURING INDUSTERY BASED ON RVA ABSRACT After the reform and opening up, the comprehensive strength of state-owned enterprises has been greatly improved, the government and enterprise management in the state-owned enterprises occupy an important value, it supports the development of the national economy, and a business will be profit innovation as a The main indicators but the lack of capital costs considerations. This situation can not completely and accurately quantify the real ability of creating wealth. At the same time, the advantages and disadvantages of the state-owned enterprises and private enterprises has become a hot topic for many scholars. It is that the evaluation index system of enterprise evaluation affects the reform of state-owned enterprises. In the composition of the national economic system, Manufacturing industry as which contributes to the force which can not be ignored is a powerful guarantee for China to occupy a place in the international competition. Therefore, it is a theoretical and practical significance that we research on the differences in the performance of the state-owned and private enterprises in the manufacturing industry. Firstly, this paper summarizes and sums up the theoretical system of enterprise performance evaluation which has been formed both at home and abroad. In addition, this paper expounds and analyzes the related theory system of