基于价值链会计的企业业绩评价体系的改进

价值链会计利用信息技术,将企业价值链中的价值活动作为研究对象,其目的在于为企业价值增值最大化服务。基于价值链会计的业绩评价体系应从两个方面着手,即财务业绩评价与非财务业绩评价。EVA指标可以明确具体量化企业整体价值链的价值增值,可以很好地反映企业的财务价值信息。BSC评价指标能够全面和均衡地反映企业的非财务价值信息。两者的结合能更好地反映企业的整体价值和未来价值,反映出企业的长期发展能力。

The Improvement of Management Achievement Evaluation Index Based on Value-Chain Accounting

Value-chain accounting focuses on value activities on the value-chain,serves for corporation's value increment by using information technology. Evaluation system of management achievement based on value-chain accounting should incorporate the financial management achievement evaluation and the non-financial management achievement evaluation. The EVA index can count corporation's value increment on the whole value-chain definitely. It does well in reflecting corporation's financial value information. The BSC index can reflect corporation's non-financial value information entirely and proportionately. Integrating EVA and BSC can be a better way to reflect corporation's whole value and future value and future develop capability.