论文部分内容阅读
经济增加值(EVA)作为价值管理中一种全新的企业业绩评价指标,克服了传统指标的部分缺陷,在西方大型公司和商业银行价值管理中得到了广泛的应用,成为这些企业业绩评价的核心指标,并融入了企业战略思维和管理体系之中,成为一种先进的企业管理工具。使用EVA作为企业经营业绩评价指标,有利于促进企业管理水平的提升,也为调整公司治理结构,树立以价值为导向的企业战略规划提供了具备操作性的方案。本文就经济增加值(EVA)作为业绩考核指标在企业中的应用进行了简要的探讨。
Economic value added (EVA), as a brand new performance evaluation index in value management, overcomes some of the shortcomings of traditional indicators and has been widely used in the value management of large Western companies and commercial banks and becomes the core of the performance evaluation of these enterprises Indicators, and integrated into the strategic thinking and management system, into an advanced business management tools. The use of EVA as a measure of performance evaluation of enterprises is conducive to promoting the improvement of the management level of enterprises and also provides an operational solution for adjusting the corporate governance structure and establishing a value-oriented strategic planning for enterprises. This article briefly discusses the application of economic value added (EVA) as a performance evaluation index in enterprises.