永安林业绿色EVA核算及绩效评价

Yong’an Forestry Green EVA Accounting and Performance Evaluation

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。

Abstract: 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.