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摘要 在标准会计准则（GAAP）基础上设立的传统业绩评价指标，净利润是其核心指标，因此，绝大部分的传统业绩评价指标（例如净资产收益率、投资报酬率等）和企业的净利润都存在着一定的联系。由于金融市场的不断发展和企业需求的不断扩大，学者们逐渐发现了传统财务业绩评价指标体系(尤其是净利润)的缺陷，经济增加值（EVA)作为一个能够准确反映公司在一定期间内经营业绩的指标应运而生。 本文先通过相关基本理论和经济增长值的会计调整这两方面具体阐述了经济增加值作为一个反映公司经营状况的指标，和传统指标相比，优势明显。然后阐述了根据不同公司的具体状况，应采用不同的会计方法，从而可以更准确地计算经济增长值。最后，以A机场和AHST 公司为例，具体分析出能够精确计算该公司经济增长值的会计方法。58693
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毕业论文关键词：经济增加值，会计方法，企业业绩
Research on the influence of accounting method choice on economic value added
Abstract Traditional performance evaluation criteria established in the accounting principles (GAAP) basis, and net profit is the core index. Therefore, the traditional performance evaluation indicators (Such as ROE, return on investment and etc.) and corporate profit most of all there is a definite link. With the development of financial market and the expansion of business needs, Scholars have gradually discovered the defects of traditional financial performance evaluation system (especially net profit). Economic value added (EVA), an accurate index which can make the evaluation of the company's operating performance in a certain period of time, has been emerging. First of all, through the basic theory and the accounting adjustment of the economic value added, this article elaborates that economic value added is superior to the traditional index. Then, it states that different accounting methods should be adopted to the specific situation of different companies, which calculates the economic value added more accurately. Finally, this paper takes the A airport and the AHST company as examples to analyze which accounting methods are suitable to them.
Keywords：economic value added，accounting method，enterprise performance
目录
1 绪论 1
1.1 引言 .. 1
1.2 研究背景与意义 2
1.4 研究方法 3
1.5 研究内容 3
1.6 技术路线 4
2 相关基本理论 4
2.1 业绩评价理论 . 4
2.2 委托代理理论 . 6
2.3 EVA的概念 . 7
2.4 EVA的计算公式 .. 7
3 EVA的会计调整 . 8
3.1 EVA的会计调整原因 8
3.2 EVA的会计调整原则 9
3.3 EVA的几个重要调整项 .. 9
3.3.1 研发费用资本化 . 9
3.3.2 各项准备金的调整 . 10
3.3.3 递延税款的调整 .. 10
3.3.4 商誉的调整 . 11
4 会计方法选择对经济增加值（EVA）的影响 .. 11
4.1 融资行为的选择对 EVA的影响 .. 11
4.1.1 对税后净利润的影响 11
4.1.2 对资本成本的影响 . 12
4.2 对外投资对EVA 的影响 .. 12
4.2.1 可供出售金融资产业务对 EVA的影响 12
4.2.2 长期股权投资业务对 EVA的影响 .. 13
4.3 会计报表调整对 EVA的影响 13