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经济增加值作为一种评价企业经营者有效使用资本和为股东创造价值能力的经营业绩考核工具,逐渐被越来越多的企业所采纳。“经济增加值”概念的由来,主要是基于对“会计利润”的怀疑,基于对“所有者利益”的保护,基于对“企业价值”的关注。采用“经济增加值”作为考核指标具有重要的现实意义,它是股权资本监管机构的重要监管手段,是企业的可持续发展目标。在企业中推行“经济增加值”价值管理体系,一是要统一思想,明确“为股东创造价值”是企业经营的首要目标,二是要确定公司的发展战略,三是要制定并实施“经济增加值”薪酬和价值考核体系。“经济增加值”价值管理具有一定的局限性,它不能充分反映企业或部门之间的规模差异,过度依赖于财务数据的确认,容易导致企业经营者的短视行为。尽管如此,实践证明,经济增加值较之传统指标能更真实反映企业的经营业绩,避免了多种业绩评价指标相互冲突的状态,更有助于企业进行符合股东利益的决策,使经营者注重企业的可持续长远发展,是一种新型的企业价值观。
Economic value added is a business performance appraisal tool that is used to evaluate the ability of business operators to effectively use capital and create value for shareholders, and is gradually accepted by more and more enterprises. The origin of the concept of “economic value added” is mainly based on the suspicion of “accounting profit ”, based on the protection of “owner ’s benefit ” and based on “enterprise value ”. The use of “economic value added” as an assessment index has important practical significance. It is an important regulatory measure of equity capital regulators and an enterprise’s goal of sustainable development. In the enterprise to promote “value added value ” value management system, one is to unify thinking, “to create value for shareholders ” is the primary goal of business management, and second, to determine the company’s development strategy, the third is to develop And the implementation of “economic value” compensation and value assessment system. “Value Added Value ” has certain limitations in value management. It can not fully reflect the difference in scale between enterprises or departments, and relies too much on the confirmation of financial data, which can easily lead to the short-sighted behavior of business operators. In spite of this, it has been proved that the added value of economy can more accurately reflect the operating performance of enterprises than the traditional ones, avoid the conflicting status of various performance appraisals, and help enterprises to make decisions in line with the interests of shareholders and make the operators pay attention The long-term sustainable development of enterprises, is a new type of corporate values.