【摘要】 企业的经营与运作需要一个能真正反映公司业绩的评价指标。这一指标不仅能够作为公司经营决策的重要依据,而且能成为建立企业约束和激励机制的重要手段。由美国纽约思腾思特公司(SternStewart&Co.)所提出的EVA业绩评价指标可以在企业的激励方案中取代原有的业绩评价标准,以产生更为合理的结果。文中就EVA指标加以分析评价,同时指出其在我国企业实际应用中存在的问题,并提出几点建议。更多还原

【Abstract】 Management and the operation of enterprise need the appraisal index which can reflect the company achievement truly. This index is not only the important basis for policy-making, but also the important method for establishing enterprise restraint and promotion mechanism. Stern Stewart & Co. bring forwarded the EVA as the achievement appraisal target. It substitutes for the original achievement evaluation criteria in enterprise’s promotion plans, and bring a more reasonable result. This paper analyzed the EVA index, pointed out some problems in practical application, and put forward several proposals.更多还原