摘要
本文通过与传统业绩评价指标对比分析了经济增加值指标在国有企业业绩考核中所起的作用,认为采用经济增加值指标对于反映企业真正绩效、调整会计信息失真、促进国有企业可持续发展、以及激发企业员工的价值创造方面具有积极的作用,应在国有企业业绩评价中得到广泛的运用。
the paper analyzed the function of EVA in measuring the state-owned enterprise financial performance by comparing EVA with traditional performance measure and conclude that the application of EVA in the state-owned enterprise performance measure has made important contribution in reflecting the accurate financial performance of enterprise,adjusting the distortion of account information, promoting the sustainable developmentment of the state-owned enterprise ,and stimulating the operator enthusasm of the value creation and so EVA should be adopted
出处
《南京财经大学学报》
2008年第3期69-71,共3页
Journal of Nanjing University of Finance and Economics
关键词
EVA
国有企业
业绩评价
应用
Economic Value Added （EVA）
State-owned enterprise
Performance measure
Application
