eva在中小制造企业业绩评价中的应用分析word格式论文.docxVIP

AbstractSmall and medium-sized enterprises are important forces in Chinas national economic and social development, To promote the development of small and medium-sized enterprises, is not only the important foundation to maintain the steady and rapid development of the national economy, and is a major strategic task related to the beneficial to the peoples livelihood and social stability. At present the number of small and medium-sized enterprises has increased into more thanhouseholds, the total number of enterprises accounted for more than 99%, small and medium enterprises create the output value accounted for 60% of total output value, profits and taxes accounted for 50%, They provide more than 80% jobs. for our country. The development status of small and medium-sized enterprises has a lot to do with the promoting employment and social stability. In this case, how to objectively, accurately to evaluate the performance of small and medium-sized enterprises, has become one of the important problems in our capital market that we must face.For the construction of the evaluation index system of small and medium-sized manufacturing enterprise performance, this paper focuses on the research of EVA. Based on the contingency theory, system theory, the stakeholder theory and the theory of value management It analyses small and medium-sized manufacturing enterprises’ performance evaluation index system of EVA theory. It mainly designs the performance evaluation index in each department of enterprises with the perspective of modern enterprises. Core financial goal is the value for maximize shareholders’. The enterprise management activities are carried out around the core target. It analyses the situation that small and medium-sized manufacturing enterprises from the perspective of maximizing shareholders’ value, combined with other stakeholders, the analysis of small and medium-sized manufacturing enterprises create value for their employees and increase wealth