基于EVA对上市公司业绩的评价——以中国南方航空股份有限公司为例.docxVIP

本科毕业设计（论文）题目：基于EVA对上市公司业绩的评价——以中国南方航空股份有限公司为例教学单位： 经济管理一系 专 业： 会计学 学 号： 姓 名： 指导教师： 2014 年 5月摘要经济增加值（EVA）是近年来受到广泛关注的业绩评价指标，相比于传统的业绩评价指标，EVA考虑了权益资本的使用成本，将经理层的目标与企业目标相统一，更加真实的反映企业经营业绩。受油价波动、多条高铁相继建成等诸多因素影响，国内三大航空公司净利润连续三年缩水。而伴随着经济的快速发展，人们对航空出行的需求越来越大，在这种情况下，科学、合理的评价航空公司的业绩，分析其产生的原因，为航空公司在激烈的市场环境中提供建议就显得十分有必要。基于此，本文首先对EVA理论在国内外的研究情况做了简要介绍；然后，具体阐述了EVA基本理论和计算方法；其次，结合国内实际情况，设计具体计算分析方法，并以南方航空作为案例，通过对其2003—2012十年财务数据的分析和计算，进行相关指标间的横向比较分析，以说明EVA的优越性，此外在基于EVA评价结果的基础上，对南方航空存在的问题提出了可行的改进建议；最后，对将EVA应用于航空公司业绩评价中应注意的问题进行了说明。关键词：经济增加值；业绩评价；航空公司AbstractEconomic Value Added (EVA) is a widespread concern in recent years, the performance evaluation index, compared to the traditional performance evaluation , EVA considers the cost of equity capital , the managers of the goals and business objectives of unity , a more realistic reflection of business performance . Affected by fluctuations in oil prices , a number of high-speed rail have been built , and many other factors, net profit of the three major domestic airlines has shrunk for three consecutive years . And with the rapid economic development , peoples growing demand for air travel , in this case , a scientific and rational evaluation of airline performance, analyze their causes, for the airline in the fierce market environment provide advice becomes very necessary .Based on this, the theory first EVA case studies at home and abroad to do a brief introduction ; Then , specifically addressed EVA basic theory and computational methods ; Secondly, combined with the actual situation , the design specific calculation methods , and China Southern Airlines as a case through its decade 2003-2012 financial data analysis and calculation of the relevant indicator for comparative analysis between the horizontal in order to illustrate the superiority of EVA , in addition to the evaluation results based on EVA , based on the China Southern Airlines problems raised practical recommendations for improvement ; Finally, the performance ev