经济增加值在企业绩效评价中的运用研究

经济增加值(EVA)以价值考核为导向,近年来在我国企业绩效评价中的应用越来越广。特别是2010年国资委在中央企业业绩考核中引入EVA后,取得了良好的效果并为越来越多的企业所认同和采用。运用理论分析和案例分析相结合的方法,以中国煤炭科工集团有限公司为典型案例,对EVA的相关理论、在企业绩效评价中运用的要点及局限进行阐述。根据研究成果,对EVA在企业中的应用提出建议。

Study on Economic Value Added Applied to Performance Evaluation of Enterprises

An application of an economic value added（EVA） guided as a value assessment is widely promoted in the performance evaluation of China enterprises. Especially the EVA applied to the performance assessment of central state-owned enterprises by the State-owned Assets Supervision and Administration Commission of the State Council in 2010, an excellent effect was obtained and the EVA was accepted and applied by more and more enterprises. With a theoretical analysis and case analysis combined method, based on China Coal Technology and Engineering Group as a typical case, the paper stated the key points and limits of the EVA related theory applied to the performance evaluation of the enterprises. According to the study results, proposals were provided on the application of EVA to the enterprises.