学术
摘 要:
企业的经营与运作需要一个能真正反映公司业绩的评价指标.这一指标不仅能够作为公司经营决策的重要依据,而且能成为建立企业约束和激励机制的重要手段.由美国纽约思腾思特公司（Stem Stewart ＆ Co.）所提出的EVA业绩评价指标可以在企业的激励方案中取代原有的业绩评价标准,以产生更为合理的结果.文中就EVA指标加以分析评价,同时指出其在我国企业实际应用中存在的问题,并提出几点建议.[著者文摘]
关 键 词:
文章出处:
《价值工程》-2007年26卷2期 -128-130页
栏目信息:
文献标识码:
A
文章编号:
1006-4311（2007）02-0128-03
Analysis about EVA＇s Maladjustment in China
Li Jinian （Shandong Construction Architectural Engineering （Group）Co.Ltd. ,Jinan 250014, China）
Abstract:
Management and the operation of enterprise need the appraisal index which can reflect the company achievement truly. This index is not only the important basis for policy-making, but also the important method for establishing enterprise restraint and promotion mechanism. Stem Stewart ＆ Co. bring forwarded the EVA as the achievement appraisal target. It substitutes for the original achievement evaluation criteria in enterprise＇s promotion plans, and bring a more reasonable result. This paper analyzed the EVA index, pointed out some problems in practical application, and put forward several proposals.[著者文摘]
Key words:
Economic Value Added （EVA）;capital cost;capital asset pricing model;compensation promotion;Market Value Added（MVA）
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