摘要
EVA(经济增加值)是企业业绩评价的一种新方法,与传统的业绩评价指标相比,EVA最大的优点在于它反映的是企业的经济利润。本文概述了EVA的理论,分析了EVA业绩评价体系的特点,并提出构建适合我国企业的EVA业绩评价体系的相关建议。
EVA （the Economic Value Added） is a new way of enterprise＇s performance evaluation. Comparing with the traditional performance evaluation indicators, the EVA＇ s greatest disadvantage is that it reflects the enterprise＇ s economic profit. The paper gives conception of the EVA, analyses the characteristic of enterprise performance evaluation system based on EVA, and gives relevant advices to build proper EVA performance evaluation system for the enterprises.
出处
《新疆财经》
2009年第4期71-73,共3页
Finance & Economics of Xinjiang
关键词
EVA
业绩评价体系
股东价值
EVA
Performance Evaluation System
Shareholder Value
