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EVA的目的不是追求一种理论上的利润指标,而是改变经营管理者和员工的行为方式,以实现投资利益最大化的最高准则。由于经济增加值指标项目评价指标的优越性和我国企业内部业绩考核和管理方面需要改善的必要性,EVA这一体系在我国普遍推行必然是大势所趋。经济增加值指标在项目评价中的应用有利于改善企业治理结构,将促使企业建立一套新的管理体系,提升企业的竞争力。EVA指标的运用将为企业提供新的业绩衡量标准和决策依据。
The purpose of EVA is not to pursue a theoretical profit target, but to change the behavior of managers and employees in order to maximize the benefits of investment maxims. Due to the superiority of the evaluation index of economic value added index project and the necessity of improving the internal performance evaluation and management in our country, the universal implementation of this system in our country inevitably is the trend of the times. The application of economic value added index in project evaluation is conducive to improving the corporate governance structure and will encourage enterprises to establish a new management system and enhance the competitiveness of enterprises. The use of EVA indicators will provide enterprises with new performance measures and decision-making basis.