摘要
我国国有企业现行业绩考核评价体系即《中央企业负责人经营业绩考核暂行办法》,尚存一些问题,应结合EVA绩效评价和激励理论对现行评价体系进行改进。同时,业绩考核评价体系也应作进一步调整。
This paper analyzes the drawbacks of present performance evaluation system of Chinese enterprise Temporary regulations of performance evaluation On the central state enterprise legal person. According to its drawbacks, based on the analysis of EVA achievement appraisal and EVA incentive theory, this paper describes the changes and improvements the EVA can bring to the present performance evaluation system.
出处
《湖北大学学报（哲学社会科学版）》
北大核心
2005年第6期654-657,共4页
Journal of Hubei University(Philosophy and Social Science)
基金
湖北省会计学会重点项目"企业激励机制与业绩评价问题研究"(项目编号:2004HBKJ005)
关键词
国有企业
绩效评价
激励机制
不足
EVA
State-owned enterprises
the performance evaluation
index system
Incentive mechanism
drawbacks
EVA
