摘要：随着经济和高科技的快速发展，各行各业都已经离不开网络，很多企业都已经实现实体与网络相结合的营业模式。人们离不开网络，但是网络的发展是基于光缆行业基础之上的。由于网络发展越来越迅速，作为延伸产业的光缆行业发展也越来越迅速，然而光缆行业中仍然有一些企业运用的是传统的业绩评价方法，但也有一部分企业采用的考核方法正由传统的方法向EVA转变。传统的业绩评价方法，例如净利润，净利润只考虑了债权资本，忽略了权益资本，片面强调利润，并且没有考虑到风险和报酬，所以利用净利润进行评价很可能不能真实反映企业业绩。因此，企业必须寻找一种能够真实反映企业情况和具有科学性的业绩评价方法。

济增加值的出现，解决了这一问题。EVA 对传统方法存在的缺点进行了改进，EVA考虑到了所有机会成本，不仅考虑了债权资本，还考虑了股权资本，可以真实反映利润，还能够准确反映企业是否为股东创造的财富，是否增加企业的价值，直接反映了企业的经营战略目标。

本文从EVA的基本理论和应用背景出发，对传统的会计利润指标进行简单的介绍，然后分析运用会计利润指标的不足之处；计算中天科技2011-2015年这五年的净利润和EVA，对其进行分析，最后将两者进行比较，探讨EVA的科学性，并根据计算得出的结果揭露EVA在运用中存在的问题，同时根据存在的问题提出相应的对策建议。

关键词：中天科技；EVA；业绩评价；会计利润

ABSTRACT

With the development of modern economy,  some enterprises are changing from the traditional evaluation method to the pursuit of profit of shareholders' rights and interests, the business performance appraisal is also gradually from the traditional performance evaluation method has gradually shifted to EVA. However, the methods of performance evaluation at present most enterprises still use the traditional performance evaluation methods, traditional performance evaluation methods not only ignore the cost of equity capital, emphasize the profit one sidedly, but also ignores the risks and rewards, which is likely to cause the phenomenon of business operators on the performance evaluation is not accurate. Therefore, enterprises must find a new scientific performance evaluation method to solve this phenomenon.

The emergence of economic value added to solve this problem. EVA improved the shortcomings of traditional accounting index, considering the cost of equity capital, reflects the true economic profit, can accurately reflect the enterprise to create wealth for shareholders and corporate value, directly reflects the enterprise's strategy aim.

This paper from the basic theory and application background of EVA based on the traditional accounting profit targets are briefly introduced, and then analyzes the shortcomings of using accounting indicators; calculation of Zhongtian Technology 2011-2015 five years of accounting profit and EVA, separately carries on the analysis, finally compare scientific study EVA. And reveals the existing problems in management according to the calculated results, and put forward feasible suggestions.

Key words: Zhongtian Technology; EVA; Performance Evaluation; Accounting Profit

目  录

摘  要 I

ABSTRACT II

第一章  绪论 1

1.1研究背景及意义 1

1.2国内外对EVA的研究现状 1

1.3研究内容、方法及措施 3

第二章  EVA评价指标与传统业绩评价方法的区别 5

2.1EVA评价指标的基本理论 5

2.2传统业绩评价方法的基本理论 6

2.3EVA评价指标与传统业绩评价方法的区别 7

第三章  EVA在中天科技业绩评价中的应用 8

3.1中天科技公司简介 8

3.2中天科技EVA评价指标的计算及分析 8