摘要
业绩评价是公司进行绩效管理的依据和经营决策的基础 ,现有的业绩衡量指标没有扣除企业权益资本的成本 ,且在确认收入和费用时采取保守的态度 ,从而对企业资本和利润的反映存在部分失真。为了适应新形势的要求 ,企业迫切需要一些新的财务指标来衡量其经营业绩。本文在介绍经济增加值基本思想的同时 ,着重阐述了该指标的显著优越性及其在我国的应用意义。
Performance measurement is the foundation of performance management and the base of operating decision for a firm. Existing measuring indexes have some distortion in revealing a firm's capital and profit because people do not consider the cost of equity capital and have a conservative attitude in confirming income and cost. To adapt to the requirement of new situation, firms need eagerly some new financial indexes to measure their performance. This paper introduces the main ideas of EVA. At the same time it elaborates the significant advantages of EVA and it's importance in China.
出处
《财经理论与实践》
CSSCI
北大核心
2003年第1期84-87,共4页
The Theory and Practice of Finance and Economics
基金
国家自然科学基金项目 (70 172 0 18)