CAJ | 학술논문

目前石油企业大多采用以利润总额为基础的绩效考核方法。在实践中，这种考核方法效果不太理想，存在一些弊端：容易盲目追求利润最大化而忽视长远发展、管理目标混乱、会计利润易被操纵、忽视资金的资本成本等。因此，需要结合石油企业的实际情况，引入能够真实反映企业业绩的考核方法EVA绩效考核方法。从EVA绩效考核的基本原理入手，以实证分析法探讨了EVA考核方法下的相关会计项目调整，并验证了EVA考核的实用性，最后提出了石油企业应用EVA应注意的5个问题：具备应用EVA的条件，先局部实施再推广，调整项目的选择要灵活，责任中心的划分应正确，考核应结合重要的非财务指标。
목전석유기업대다채용이리윤총액위기출적적효고핵방법。재실천중，저충고핵방법효과불태이상，존재일사폐단：용역맹목추구리윤최대화이홀시장원발전、관리목표혼란、회계리윤역피조종、홀시자금적자본성본등。인차，수요결합석유기업적실제정황，인입능구진실반영기업업적적고핵방법EVA적효고핵방법。종EVA적효고핵적기본원리입수，이실증분석법탐토료EVA고핵방법하적상관회계항목조정，병험증료EVA고핵적실용성，최후제출료석유기업응용EVA응주의적5개문제：구비응용EVA적조건，선국부실시재추엄，조정항목적선택요령활，책임중심적화분응정학，고핵응결합중요적비재무지표。
At present,performance evaluation method used by most petroleum enterprises is based on gross profit. However, this evaluation method has proved to have some disadvantages in practical application. It tends to result in blind pursuit of maximum profit without valuing long-term development,which makes management goal confused,accounting profit easily manipulated and the cost of capital ignored. Thus,according to the actual situation of petroleum enterprises,we need to intro-duce a performance evaluation method which can truly reflect corporate performance—EVA performance evaluation method. This paper starts with the basic principle of EVA performance evaluation,probes into relevant accounting item adjustment un-der the EVA evaluation method with empirical analysis method,and proves the practicability of EVA evaluation. Finally we present the five points oil enterprises should pay attention to when using EVA,that is,enterprises must meet the requirements of applying EVA,EVA evaluation can be promoted after pilot application in certain departments,the selection of the adjust-ment items should be flexible,the division of responsibility center should be correct and the evaluation should take important non-financial indicators into consideration.