EVA与平衡积分卡业绩评价体系的比较及启示

Comparison between the Achievement Appraisal Systems of EVA and Balanced Scorecard and Revelations

随着信息时代的到来,新型业绩评价体系EVA和平衡积分卡从不同侧面诠释了企业价值增值活动,而我国企业的业绩评价体系大多使用简单的评价指标,在评价深度和广度上都存在问题。文章首先从评价指标设计、决策依据、成长动因、资本理念四个方面对两种评价体系的理论基础进行比较,并在其整合的基础上,提出了解决问题的相关对策。

With the coming of the information age, new achievement appraisal systems of EVA and balanced scorecard explain enterprises＇ value activities from different aspects. But many Chinese enterprises adopt simple appraisal indexes, where there are many problems in width and depth. This article has compared the two appraisal systems from four respects as design of appraisal index, policy - making basis, growth agents and ideas of capital and proposed some countermeasures based on their integration .