摘要
在介绍经济增加值(EVA)概念的基础上,分析了基于EVA思想的薪酬激励模式及其特点,认为EVA业绩评价指标不仅能够作为公司经营决策的重要依据,而且作为建立企业约束和激励机制的重要手段,能够大大提高企业的运作效率。同时指出目前在我国企业中推行EVA薪酬激励机制存在的一些困难和问题,提出了解决这些困难和问题的对策和建议。
After introduced the concept of EVA,we analyze the models and character of prompted mechanism in emolument system based on the EVA idea,and think that the EVA measure criterion of achievement valuation not only can be a important basis of corporation's decision-making,but also advance the corporation's operating efficiency as a important measure to construct the inspire and confine system.We also point some difficulty and problem existing in Chinese corporation when pushing inspire and confine system which based on EVA measure criterion of achievement valuation,and put forward some advice and measures to solve them.
出处
《科技进步与对策》
CSSCI
北大核心
2004年第5期118-120,共3页
Science & Technology Progress and Policy
