EVA理论在业绩评价体系中的应用研究

Theory of EVA Applicated in the Performance Evaluation System

有限责任公司所要面对的一个主要问题就是经理人和股东之间的利益冲突,一般被称为"代理问题"。经理人和股东的利益一致化或者缩小利益的差距,是非常重要的。本文通过对公司采用EVA前后的一些财务指标进行比较发现,基于奖金计划的EVA,将促使经营者更有效的利用一家公司的资产,并且有助于降低经理人和股东之间的利益差异。

One of the major problems the limited companies face is the conflict of interest between managers and owners-generally known as the agency problem .It is very essential to align the interests of the mangers and shareholders or at least reduce the difference in interests.Based on the differences between the financial indicators before and after the EVA used,EVA based compensation plans will drive managers employ a firm s assets more productively and EVA should help reduce the difference in the interests of ...