基于平衡计分卡与EVA的企业经营业绩评价体系探讨

企业经营业绩评价是企业管理活动的重要内容,一个企业经营活动的好坏,经营活动的效率和效果都需要通过对经营业绩的评价来反映。评价企业经营业绩的方法有很多,它们有着各自的特点,其中：平衡计分卡和经济增加值（EVA）是其中能够较好地评价企业经营业绩的方法。文章是在比较这两种评价方法的异同及优缺点的基础上,将它们联系起来,形成一个评价体系,吸收各自的优势并克服它们的不足,从而达到更好地评价企业经营业绩的目的。

The Discussion of Enterprise Operating Performance Evaluation System Based on Balanced Score Card and EVA

Enterprise operating performance evaluation is an important content of enterprise management activities.The efficiency and effect of business activities can be reflected by business performance evaluation.A lot of methods can be used to evaluate enterprise operating performance.In these methods,Balanced Score Card and Economic Value Added are better to reflect enterprise operating performance.This article compares the two kinds of evaluation method,and then forms an evaluation system to achieve the purpose of better evaluation by absorbing their advantages and to overcome their deficiency.