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2010年修订的《中央企业负责人经营业绩考核暂行办法》,进一步完善了对中央企业经营业绩考核的指标体系,使用经济增加值(Economic Value Added,EVA)指标来使创造价值成为考核央企负责人的重要指标。本文对国有企业运用EVA评价指标的的试点情况进行了回顾,分析了这一考核指标的优缺点,对目前运用EVA的现状和存在的一些问题进行分析,对新的EVA评价指标体系的推广应用提出建议。
The Interim Measures for the Assessment of Operational Performance of Heads of Central Enterprises, revised in 2010, further perfected the index system for evaluating the performance of central enterprises, and used the Value Added of Economic Value (EVA) to make the value of creation the head of the central enterprises Important indicator. In this paper, the review of the state-owned enterprises using EVA evaluation indicators of the pilot were reviewed, analyzed the advantages and disadvantages of this assessment index, the current status of the use of EVA and some existing problems are analyzed, the new EVA evaluation index system promotion and application make a suggestion.