会计方法选择对经济增加值的影响研究
毕业论文关键词：经济增加值，会计方法，企业业绩
Research on the influence of accounting method choice on economic value added
Abstract Traditional performance evaluation criteria established in the accounting principles (GAAP) basis, and net profit is the core index. Therefore, the traditional performance evaluation indicators (Such as ROE, return on investment and etc.) and corporate profit most of all there is a definite link. With the development of financial market and the expansion of business needs, Scholars have gradually discovered the defects of traditional financial performance evaluation system (especially net profit). Economic value added (EVA), an accurate index which can make the evaluation of the company's operating performance in a certain period of time, has been emerging. First of all, through the basic theory and the accounting adjustment of the economic value added, this article elaborates that economic value added is superior to the traditional index. Then, it states that different accounting methods should be adopted to the specific situation of different companies, which calculates the economic value added more accurately. Finally, this paper takes the A airport and the AHST company as examples to analyze which accounting methods are suitable to them.
Keywords：economic value added，accounting method，enterprise performance
目录
1 绪论 1
1.1 引言 .. 1
1.2 研究背景与意义 2
1.3 国内外研究综述 2
1.4 研究方法 3
1.5 研究内容 3
1.6 技术路线 4
2 相关基本理论 4
2.1 业绩评价理论 . 4
2.2 委托代理理论 . 6
2.3 EVA的概念 . 7
2.4 EVA的计算公式 .. 7
3 EVA的会计调整 . 8
3.1 EVA的会计调整原因 8
3.2 EVA的会计调整原则 9
3.3 EVA的几个重要调整项 .. 9
3.3.1 研发费用资本化 . 9
3.3.2 各项准备金的调整 . 10
3.3.3 递延税款的调整 .. 10
3.3.4 商誉的调整 . 11
4 会计方法选择对经济增加值（EVA）的影响 .. 11
4.1 融资行为的选择对 EVA的影响 .. 11
4.1.1 对税后净利润的影响 11
4.1.2 对资本成本的影响 . 12
4.2 对外投资对EVA 的影响 .. 12
4.2.1 可供出售金融资产业务对 EVA的影响 12
4.2.2 长期股权投资业务对 EVA的影响 .. 13
4.3 会计报表调整对 EVA的影响 13
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