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随着经济发展步伐的加快,业绩评价领域也在不断拓展。其中,EVA便是对传统业绩评价指标的一种突破。它通过度量剩余收益来对企业的经济状况进行全面综合性的衡量,不仅是一种新的业绩衡量指标,更是一种管理理念的变化。与传统上忽略股东投资报酬不同,EVA考虑了所有投入资本的风险报酬,可以更真实地反映出企业的经济利润,体现股东财富的增减情况,从而为绩效评价提供比较科学的衡量尺度,引导企业提高价值创造能力,已为越来越多的企业所应用。
With the acceleration of economic development, performance appraisal areas are also constantly expanding. Among them, EVA is a breakthrough in the traditional performance evaluation index. It measures the remaining revenue to measure the overall economic status of a business. It is not only a new measure of performance but also a change in management philosophy. Different from the traditionally neglected shareholder’s return on investment, EVA takes into account the risk compensation of all the invested capital, which can reflect the economic profit of the enterprise more faithfully and reflect the change of the shareholder’s wealth, so as to provide a more scientific measure for performance evaluation and guide Enterprises to enhance the value of creativity, has been applied to more and more enterprises.