| 基于价值管理的EVA业绩评价指标体系的构建 |
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| 引用本文： | 晋自力.基于价值管理的EVA业绩评价指标体系的构建[J].商业研究,2006(14):72-74. |
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| 作者姓名： | 晋自力 |
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| 作者单位： | 上海电力学院,经济管理系,上海,200092 |
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| 摘 要： | 企业业绩评价指标体系的构建,要有利于企业价值(或股东财富)最大化的实现。基于价值管理的EVA业绩评价指标体系,是将EVA与平衡记分卡有机结合在一起,突出了价值创造→战略→反映与评价→考核与激励这条管理主线,以实现管理体系的有效整合。
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| 关 键 词： | 企业业绩评价 平衡记分卡 EVA |
| 文章编号： | 1001-148X(2006)14-0072-03 |
| 收稿时间： | 08 17 2005 12:00AM |
| 修稿时间： | 2005年8月17日 |
Construction of EVA - based Achievement Evaluation System for Value Management |
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| JIN ZI-LI.Construction of EVA - based Achievement Evaluation System for Value Management[J].Commercial Research,2006(14):72-74. |
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| Authors: | JIN ZI-LI |
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| Institution: | Shanghai University of Electric Power, Shanghai, 200090, China |
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| Abstract: | The construction of achievement evaluation system is to pursue the maximization of business enterprises′ value or the stockholder′s wealth.The EVA-based achievement evaluation system is to combine EVA with balanced scorecard and show such the process as:value creation → strategy → reflection and appraisement → examination and encouragement,so as to pursue the effective conformity of management system. |
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| Keywords: | enterprise achievement evaluation balanced scorecard EVA |
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