摘要
为了培养经理人员的长期观念 ,减少他们的短期行为和会计操纵 ,与传统的做法相比 ,EVA财务管理系统进行了许多改进 ,以求将经理人员的利益与所有者的利益统一起来 ,最终实现股东财富的最大化。
Compared with traditional ones,EVA financial management system has been made many changes to foster managerslong-term sense,decrease their short-term behavior and accounting manipulation,so as to unify managersand ownersinterest,ultimately achieve the maximization of stockholderswealth.
出处
《韶关学院学报》
2002年第10期59-63,共5页
Journal of Shaoguan University
关键词
EVA财务管理系统
业绩评价指标
奖金计划
EVA financial management system
measure of performance evaluation
bonus plan
