| 基于EVA的企业业绩评价体系探讨 |
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| 引用本文： | 贾雪晴.基于EVA的企业业绩评价体系探讨[J].新疆财经,2009(4):71-73. |
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| 作者姓名： | 贾雪晴 |
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| 作者单位： | 新疆公众信息产业股份有限公司,乌鲁木齐,830000 |
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| 摘 要： | EVA（经济增加值）是企业业绩评价的一种新方法，与传统的业绩评价指标相比，EVA最大的优点在于它反映的是企业的经济利润。本文概述了EVA的理论，分析了EVA业绩评价体系的特点，并提出构建适合我国企业的EVA业绩评价体系的相关建议。
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| 关 键 词： | EVA 业绩评价体系 股东价值 |
Discussions on Enterprise Performance Evaluation System Based on EVA |
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| Jia Xueqing.Discussions on Enterprise Performance Evaluation System Based on EVA[J].Finance & Economics of Xinjiang,2009(4):71-73. |
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| Authors: | Jia Xueqing |
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| Institution: | Jia Xueqing (Xinjiang Public Information Industry CO. LTD, Urumqi 830000, China) |
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| Abstract: | EVA （the Economic Value Added） is a new way of enterprise＇s performance evaluation. Comparing with the traditional performance evaluation indicators, the EVA＇ s greatest disadvantage is that it reflects the enterprise＇ s economic profit. The paper gives conception of the EVA, analyses the characteristic of enterprise performance evaluation system based on EVA, and gives relevant advices to build proper EVA performance evaluation system for the enterprises. |
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| Keywords: | EVA |
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