经济附加值绩效评价在中国企业中应用的潜在价值被引量：13

The PotentialApplicability and Value of Economic Valuebased Performance Measures in Chinese Business Enterprises

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摘要经济附加值(EVA,Economic Valued-added)是一种颇为有效的绩效评价指标。20 世纪 90 年代以来,在国外诸多大企业中流行。E VA 指标在很大程度上克服了传统财务指标在业绩评价方面的局限性。本文详细介绍了 EV A 的基本概念和具体应用,并通过一个中国企业的调查问卷,初步探讨了 E VA 方法在中国企业中应用的潜在价值及存在的问题。 Since the early 1990s, a number of economic valued-based performance measures have become increasingly popular among business enterprises in the developed western economies. This article provides an explanation of a representative performance measure of this type, including its computation and areas of potential use. A number of examples are given to explain how economic-value based performance measures may help to overcome many of the limitations of more traditional financial performance measures. Results of a survey of Chinese business enterprise managers also are reported to suggest the potential applicability of economic value-based performance measures in Chinese business enterprises, and potential challenges in implementing such measures.

作者周齐武邓峰马如雪

机构地区美国Trinity大学武汉精伦电子股份有限责任公司香港理工大学中国会计与金融研究中心

出处《南开管理评论》 CSSCI 2004年第1期88-94,共7页 Nankai Business Review

关键词经济附加值 EVA 绩效评价中国企业管理经济效益剩余收益 ROI 投资报酬率 Performance Measurement Economic Value Compensation Employee Motivation

分类号 F279.2 [经济管理—企业管理]

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