基于EVA的JH房地產(chǎn)公司績(jī)效評(píng)價(jià)研究.pdf

1、 I 學(xué)位論文創(chuàng)新性聲明 本人聲明所呈交的學(xué)位論文是我個(gè)人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。盡我所知，除了文中特別加以標(biāo)注和致謝中所羅列的內(nèi)容以外，論文中不包含其他人已經(jīng)發(fā)表或撰寫過的研究成果； 也不包含為獲得西安石油大學(xué)或其它教育機(jī)構(gòu)的學(xué)位或證書而使用過的材料。 與我一同工作的同志對(duì)本研究所做的任何貢獻(xiàn)均已在論文中做了明確的說明并表示了謝意。 申請(qǐng)學(xué)位論文與資料若有不實(shí)之處，本人承擔(dān)一切相關(guān)責(zé)任。 論文作者簽名：______

2、______ 日期：____________ 學(xué)位論文使用授權(quán)的說明 本人完全了解西安石油大學(xué)有關(guān)保留和使用學(xué)位論文的規(guī)定， 即： 研究生在校攻讀學(xué)位期間論文工作的知識(shí)產(chǎn)權(quán)單位屬西安石油大學(xué)。學(xué)校享有以任何方法發(fā)表、復(fù)制、公開閱覽、 借閱以及申請(qǐng)專利等權(quán)利。 本人離校后發(fā)表或使用學(xué)位論文或與該論文直接相關(guān)的學(xué)術(shù)論文或成果時(shí)，署名單位仍然為西安石油大學(xué)。 論文作者簽名：__________

3、 日期：__________ 導(dǎo)師簽名：__________ 日期：__________ 英文摘要 III Subject：Research on performance evaluation of JH Real Estate Company based on EVA Speciality：MPAcc Name： Jiang Nan(signature)________________ Inst

4、ructor：Pang Ming(signature)________________ Abstract Since the abolition of the welfare housing policy in 1998, the real estate industry as one of the most important pillar industries of China's national economy, has

5、 been in a high-speed development stage. With the decline of China's economic growth in 2012 and the national macro-control overweight, the real estate industry performance ups and downs, the traditional performance

6、evaluation system, such as the existence of many shortcomings such as too short-term indicators, ignoring the cost of equity, etc. are gradually exposed. From the perspective of the real estate enterprises themselves, it

7、 is very important to evaluate the scientific and reasonable performance of the business operation, make up for the shortcomings of the traditional evaluation system, find the existing problems in the operation and the a

8、ccess of improvement. Based on the theory of Economic Added Value (EVA), this thesis firstly analyzes the situation of JH real estate co.from the perspectives of solvency, asset operation, financial efficiency and develo

9、pment ability by using the existing performance evaluation system from 2012 to 2015. The total assets size, return on net assets and other indicators have continued to decline, while the existing performance evaluation i

10、ndicators can not explain the current contradictory situation.Followed by the method of comparative analysis, the combination of qualitative and quantitative research methods, the introduction of Economic Value Added the