On the Evaluation System of EVA-BSC Business Performance of Listed Companies in Shaanxi Province

Xiaojun Deng

《Frontiers in Economics and Management》 4卷12期 (2023/12) Pp. 55-60

https://doi.org/10.6981/FEM.202312_4(12).0006

摘要

Based on the current performance evaluation of the listed companies in Shaanxi Province, the EVA-BSC operating performance evaluation system of listed companies in Shaanxi Province is constructed with consideration of the advantages of EVA financial indicators and BSC non-financial indicators. Prior to it, the EVA financial indicators that reflect the value creation ability of the enterprise and the BSC indicators oriented by the strategic non-financial indicators performance test have been analyzed. This paper conducted an empirical research on the financial performance data of 41 listed companies in Shaanxi Province in 2017, and verified the validity and practical application value of the EVA-BSC business performance evaluation system. It is found that the EVA-BSC business performance rankings of 15 companies are generally consistent with the EVA value rankings, and the rankings of the other 26 companies differed from the EVA value rankings, which, to some extent, proved the EVA-BSC evaluation system's comprehensiveness of the evaluation of business performance, and had a good practical application value.

關鍵字

EVA-BSC Coupling ； Business Performance Evaluation ； Construction ； Application

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