| 基于EVA的业绩评价模型与方法 |
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| 引用本文： | 王燕妮,张颖.基于EVA的业绩评价模型与方法[J].财会通讯,2004(10). |
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| 作者姓名： | 王燕妮 张颖 |
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| 作者单位： | 西安电子科技大学经济管理学院，西北农林科技大学经济管理学院 陕西 西安 710071，陕西 杨凌 712100 |
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| 摘 要： | 如何使EVA这一先进的管理系统真正地成为我国企业的指导思想和实际行为,取决于能否建立适合我国企业实际情况的EVA业绩评价模型与方法。EVA业绩评价模型应建立在现有效绩评价体系的基础上,将EVA思想真正地融入企业,将EVA指标作为企业的核心指标。而EVA评价方法应尽可能地采取比较客观的方法,如离差最大化法。
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| 关 键 词： | EVA(经济增加值) 业绩评价 评价模型 评价方法 |
EVA-Based Performance Measure Model and Method |
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| Wang Yanni Zhang Ying.EVA-Based Performance Measure Model and Method[J].Communication of Finance and Accounting,2004(10). |
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| Authors: | Wang Yanni Zhang Ying |
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| Abstract: | It is very important to establish applicable EVA performance measure model and method for making EVA, this advanced management system really become our domestic enterprises' guiding ideology and actual deed. EVA performance measure model should establish on the base of present performance measure system. It should make EVA to be enterprises' ideology and core guideline. EVA performance measure method should be impersonal comparatively. |
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| Keywords: | EVA(Economic Value Added) performance measure measure model measure method |
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