论文部分内容阅读
一、EVA概述及其理论发展沿革经济增加值(Economic Value Added,简称EVA)是目前企业经营管理中新兴且较以往的模式更为先进的管理体系,在企业日益发展成熟、市场经济竞争越发激烈的当前社会,更为有效的企业运作模式成为理论界和实务界都十分关注的焦点。从2010年开始,国资委已经开始在中央企业范围内全面推行了经济增加值考核,企业考核不再以税后净利润为核心,而是按照EVA体系全面评价,旨在引导企业更加重视资本使用效率和积极优化企业结构,以长足发展。不仅是央企,诸如青岛啤酒股份有限公司、中国建设银行、东风汽车公司等许多大型企业早已开始运用EVA评价体系,并取得较为积极的成效。而在国外,诸如通用汽车、索尼、西
I. Introduction to EVA and Its Theoretical Evolution Economic Value Added (EVA) is a newly developed and more advanced management system than ever before in enterprise management. As the enterprise matures and the market economy becomes increasingly competitive The current society, a more effective mode of operation of enterprises has become the focus of both theoretical and practical circles. Since 2010, the SASAC has begun the full implementation of the assessment of economic value added within the scope of the central enterprises. The assessment of enterprises no longer takes the after-tax net profit as the core, but in accordance with the comprehensive evaluation of the EVA system to guide enterprises to pay more attention to capital use Efficiency and actively optimize the corporate structure to rapid development. Not only the central enterprises, such as Tsingtao Brewery Co., Ltd., China Construction Bank, Dongfeng Motor Corporation and many other large enterprises have already begun to use the EVA evaluation system and have achieved more positive results. In other countries, such as General Motors, Sony, West