永安林业绿色EVA核算及绩效评价  

Yong'an Forestry Green EVA Accounting and Performance Evaluation

作　　者：蒋欣[1] 高鸿 田治威[2] JIANG Xin;GAO Hong;TIAN Zhi-wei(School of Business,Central South University of Forestry and Technology,Changsha 410000,China;College of Economics and Management,Beijing Forestry University,Beijing 100083,China)

机构地区：[1]中南林业科技大学商学院,长沙410000 [2]北京林业大学经济管理学院,北京100083

出　　处：《中国林业经济》2023年第3期1-11,共11页China Forestry Economics

基　　金：国家社会科学基金项目(19BGL052)。

摘　　要：在传统EVA的基础上核算绿色EVA及衍生指标对林业企业进行评价,并以永安林业为例进行研究。结果表明:在考虑股权资本成本、生态价值及生态价值补偿因子因素后,永安林业在2016—2020年的绿色EVA值较传统EVA值均有所提升。通过对比绿色EVA值与净利润、绿色EVA回报率及净资产收益率发现,企业拥有的生态价值能显著提供企业的盈利能力和资本创造能力。Taking Yong'an Forestry as an example this paper calculated the green EVA and derivative indicators on the basis of traditional EVA to evaluate forestry enterprises.The results showed that the green EVA value of Yongan Forestry from 2016 to 2020 was higher than that of the traditional EVA value after considering the factors of equity capital cost,ecological value and ecological value compensation factors.By comparing green EVA value with net profit,green EVA return rate and return on net assets,it found that the ecological value owned by enterprises could significantly provide corporate profitability and capital creation ability.

关 键 词：林业企业 绿色EVA 绩效评价 

分 类 号：F326.2[经济管理—产业经济]