基于EVA理念的企业价值管理体系再造被引量：14

Reconstruction of Enterprise Value Management System Based-on EVA

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摘要经济附加价值 (EVA)是一种全新的财务业绩评价指标 ,它能够有效地真实地反映企业真正的经济利润 ,并将股东财富的实现与企业业绩评价紧密联系起来。在实际应用中 ,EVA已经由单纯的财务概念和业绩衡量指标上升到包括业绩衡量、业绩管理。 Economic Value Added is the advance financial performance measure that comes closer than any other to capturing the true economic profit of an enterprise.EVA also is the performance measure most directly linked to the creation of shareholder wealth.In fact,EVA is not only a general financial concept and financial performance measure,but also a complete EVA-based financial management and incentive compensation system that includes Measurement,Management,Motivation and Mindset.

作者李永红

机构地区西安交通大学管理学院

出处《科学管理研究》 CSSCI 北大核心 2005年第1期114-116,共3页 Scientific Management Research

关键词经济附加价值 EVA管理体系业绩衡量业绩管理薪酬激励 Economic Value Added Management system EVA-based Measurement Management Motivation

分类号 F270.7 [经济管理—企业管理]

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