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由于传统的利润最大化考核管理办法,缺乏考虑投入与产出之间关系,没有考虑股权资本的使用价值等缺陷,不能真实反映企业经营业绩,而考虑全部资本成本是EVA指标最具特点和最重要的方面。近年来,随着我国企业改革的不断深入,企业也对推行EVA价值管理体系进行了很多尝试和努力,取得了一定的效果,为追求企业价值最大化,规范现代企业管理势必要求建立完善的考核体系。本文从建立EVA体系及提升EVA价值的途径进行了阐述。
Due to the traditional methods of assessment of profit maximization, the lack of consideration of the relationship between input and output, the failure to consider the value of equity capital, etc., can not truly reflect the business performance of enterprises, and the total cost of capital is the most characteristic and most important Important aspect. In recent years, with the continuous deepening of enterprise reform in our country, many attempts and efforts have been made to promote EVA value management system. Some achievements have been made. To pursue the maximization of enterprise value and standardize modern enterprise management, it is necessary to establish a perfect examination system. This article elaborates the ways to establish the EVA system and enhance the value of EVA.