基于EVA的企业绩效差异分析——以我国国有航空运输企业为例  

Analysis of Enterprise Performance Difference Based on EVA——A Case Study of Our Country’s State-owned Air Transport Enterprises

作　　者：王誉璇 乔玉洋[1] WANG Yuxuan;QIAO Yuyang(School of Economic and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,江苏南京210037

出　　处：《物流科技》2023年第1期105-108,共4页Logistics Sci-Tech

摘　　要：航空运输业作为国民经济发展的晴雨表,在经济发展中起着不可磨灭的作用。2020年新冠疫情对中国航空运输业带来了巨大冲击,但却有部分企业能在新冠疫情下平稳运行。在此态势下,航空运输业整体绩效表现更加受到学术界的关注。文章选取2017—2021年9家国有航空运输企业为样本,在国资委EVA绩效考核公式的基础上,结合航空运输业的特点,设计相应的计算公式,通过计算结果分析企业绩效差异原因。研究结果表明,净利润、投资回报率、资本成本对企业绩效影响较大,最后提出改进建议。As a barometer of national economic development, air transport industry plays an indelible role in economic development. The COVID-19 in 2020 has brought a huge impact on China’s air transport industry, but some companies can operate smoothly under the COVID-19. In this situation, the overall performance of the air transport industry has attracted more attention from the academic community. This paper selects 9 state-owned air transport enterprises from 2017 to 2021 as samples, and based on the EVA performance evaluation formula of the State-owned Assets Supervision and Administration Commission, combined with the characteristics of the air transport industry, the corresponding calculation formula is designed, and the reasons for the differences in enterprise performance are analyzed through the calculation results. The research results show that net profit,return on investment, and capital cost have a greater impact on corporate performance. Finally, put forward suggestions for improvement.

关 键 词：EVA 绩效评价 航空运输业 

分 类 号：F560[经济管理—产业经济]