摘要
摘要:从绩效评估的两类指标出发,指出了会计评估指标的缺陷,并详细论述经济增加值(EVA )、股东价值增值( SVA)、总股东回报( TSR)及投资现金流收益率( CFROI )4 个主要市场指标各自的计算方法和独特作用,提出了将绩效评估指标应用于薪酬规划的几点注意事项.
Performance evaluation is interrelated with company prompting mechanism and compensation program- ming. This article starts from two kinds of index of the performance evaluation. First, we point out the limitation of the accounting index, second labor the calculating methods and unique effectsof four major market indexes: EVA, SVA, TSR and CFROI, in the end put forward some notices when applying these performance evaluation index to compensation programming.
出处
《河北工业大学学报》
CAS
2004年第4期84-87,共4页
Journal of Hebei University of Technology
关键词
绩效评价
薪酬规划
会计指标
市场指标
performance evaluation
compensation programming
accounting index
market index
