Analysis of EVA Accounting Adjustment Principles and Events Based on the Concept of Value Creation

Author

Li Jianli

Author_Institution

Henan Vocational & Tech. Coll. of Commun., Zhengzhou, China

fYear

2013

fDate

16-17 Jan. 2013

Firstpage

236

Lastpage

239

Abstract

The State-owned Assets Supervision and Administration Commission began to fully promote Economic Value Added (EVA) among the central enterprises since January 1st, 2010. It is based on the concept of value creation, leading the enterprises to pay close attention to long-term, stable and sustainable development. This has great practical significance for the sustainable development of our economy. EVA is not an evaluation of a single index, but a systematic performance evaluation system of the enterprise managers. The paper only focuses on the analysis of EVA accounting adjustment principles and events based on the concept of value creation.

Keywords

accounting; performance evaluation; sustainable development; value engineering; EVA accounting adjustment principles; administration commission; economic value added; enterprise managers; state-owned assets supervision; sustainable development; systematic performance evaluation system; value creation; Economics; Indexes; Investment; Performance evaluation; Reliability; Research and development; Sustainable development; EVA; accounting adjustment events; accounting adjustment principles; value creation;

fLanguage

English

Publisher

ieee

Conference_Titel

Measuring Technology and Mechatronics Automation (ICMTMA), 2013 Fifth International Conference on

Conference_Location

Hong Kong

Print_ISBN

978-1-4673-5652-7

Type

conf

DOI

10.1109/ICMTMA.2013.63

Filename

6493712