基于EVA视角的公司激励机制优化探讨

激励机制是影响现代公司经营者及员工有效发挥其作用的主要因素。优化激励机制是公司治理结构的关键，EVA作为衡量公司创造价值的核心指标，其核心理念是关注股东投资机会成本，要求公司实现利润，为股东创造价值。在对传统激励机制问题分析基础上，根据EVA内涵理念及其优势分析，对公司激励机制选择优化进行探讨，旨在进一步引导公司完善治理结构，提高价值创造能力，提升发展质量，实现可持续发展。

Discussion on Optimization of Company Motivation Mechanism Based on EVA Perspective

The motivation mechanism is one of the main factors that inspires the managers and staff in a modern enterprise to work efficiently. Therefore, optimization of the effective motivation mechanism is crucial to corporate governance. As the core index to evaluate the ＂value creation＂ ability of an enterprise, EVA focuses on the opportunity cost of shareholders＇ investment, requiring the enterprise to realize profits and to create value for shareholders. Based on an analysis of the traditional motivation mechanism, and according to the concept and the advantages of EVA, this paper conducts some in-depth discussions on selection and optimization of the motivation mechanism, aiming at helping enterprises perfect corporate governance, enhance value creativity, and raise the quality of growth to realize sustainable development.