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近年来,国务院国资委开始对我国央企全面推行经济增加值的考核,利润不再是央企考核的唯一标准,相信央企的绩效管理将会与时俱进。经济增加值的核心思想就是公司要想获得超额报酬,除去经营部分的成本费用外,还需要充分补偿投资人投入的全部资本成本。本文将主要研究石油行业是如何应用EVA指标进行绩效评价,石油企业绩效评价引入EVA指标的必要性,并以中国石油集团为例进行数据分析得出股东利益受损、经营业绩下滑的结论,以及石油企业应用EVA指标应当注意存在的哪些问题。
In recent years, the SASAC began the full implementation of the assessment of the added value of the economy of central SOEs in our country. The profit is no longer the sole criterion for the evaluation of central SOEs. I believe the performance management of central SOEs will keep pace with the times. The core idea of economic value added is that the company wants to get excess remuneration, in addition to the cost of operating part of the cost, but also need to fully compensate investors to invest the full cost of capital. This article will mainly study how the petroleum industry applies the EVA index to evaluate the performance and the necessity of introducing the EVA index into the petroleum enterprise performance evaluation. Taking CNPC as an example, the data analysis shows that the shareholders’ interests are deteriorated and the operating performance declines. Oil companies should pay attention to the application of EVA indicators which problems exist.