摘要
以经济增加值(EVA)为切入点,国内三大油田企业为研究对象,考查它们的EVA计算结果,进行对比分析,并逐一阐述了净利润、研发支出和勘探费用、有息负债、净资产等因素对EVA计算结果的影响,在此基础上提出了培育以价值创造为核心的财务管理思想、建立科学的投资决策体系、完善以价值管理为核心的预算体系、改变企业融资结构等经济增加值的提升途径。
This paper makes a comparative study on the result of EVA of the three major oil enterprises in China, analyzing the influences of the following factors on EVA ： net profits , development and exploration expenditure ,interest- bearing liabilities, and net assets. Based increasing EVA： nurturing financial management decision- making system on investment; improving timizing enterprise capital structures and so on. on the analysis, the authors present the following suggestions for concept which centers on value creation, establishing a scientific the budgeting system which centers on value management, and op-timizing enterprise capital structures and so on.
出处
《西南石油大学学报（社会科学版）》
2013年第6期1-9,29,共10页
Journal of Southwest Petroleum University(Social Sciences Edition)
基金
中国石油天然气股份有限公司青海油田分公司项目"基于EVA的油气田企业绩效评价方法研究"(qhyt2012js209)
作者简介
李志学（1962-）,男（汉族）,陕西乾县人,教授,博士,主要从事成本与管理会计、企业财务管理研究.
