EVA:国有资产保值增值的新概念

EVA: the New Notion of Value Remaining and Increment of State-Owned Asset

在我国国有资产监督管理体系的构建中,确立科学的国有资产保值增值指标和有效的国有资产经营者激励机制是两项基础性工作。本文引入EVA(经济增加值)概念,认为基于EVA建立国有资产保值增值指标,更能真实地反映国有资产的经营业绩;根据EVA思想设计经营者激励机制,对解决国有资产委托—代理问题更有实质性意义。

During the process of constructing our country's state-owned asset supervision and management system, it is the two fundamental works to construct the scientific index system for the state-owned asset value remaining and increment as well as the effective manager motivation mechanism. The article introduces the concept of EVA(Economic Value Added), believes that the state-owned asset value remaining and increment index system based on the EVA can better reflect the operating performance of state-owned asset. Constructing the manager motivation mechanism based on EVA should have substantial meaning to solve the principal-agency problem of state-owned asset.