对企业经营业绩评价的探讨——建立EVA综合平衡计分卡

An Approach to Evaluation of Enterprise Performance——Establishing EVA Balanced Scorecard

2 1世纪企业的经营环境发生了前所未有的变化 ,主要依靠财务指标的传统业绩评价方法 ,很难适应现代化企业的管理要求。本文在分析了时下最流行的平衡计分卡优势及不足的基础上 。

In 21 century, the great changes have taken place in enterprise operating environment. The traditional systems of evaluating performance that mainly depend on financial measures cannot fit in with the management needs of modernized enterprises. First, this article presents the popular system of evaluating performance, balanced scorecard, and analyzes its strengths and weaknesses. Then, an EVA balanced scorecard is proposed to evaluate performance of enterprises.