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经济增加值业绩评价体系多角度透析 被引量：2

Multi-angle Analysis of Performance Measurement System of the Economic Value Added
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摘要 经济增加值(EVA)是一种综合性的业绩评价指标,在全球范围内得到了广泛的应用。本文在从EVA与其它业绩评价指标的关系、与MVA的相关性等角度分别阐述了EVA的本质及其用于业绩评价的效用性,最后通过EVA体系层层分解,阐述了公司价值增长的四大驱动因素,提出了提高EVA的有效途径。 Economic Value Added is one kind of comprehensive index of the performance measurement. It is used widely around the world. This article elaborates the essencc of EVA from the relations between EVA and other index of performance measurement, and elaborates its effectiveness of the use in performance measurement fi＇om the relevance with MVA. Finally elaborates the four value driver factors which can make the value of the company growing, and proposes the effective way to enhance EVA from the decomposition of EVA.
作者 高德山 郑少锋 吴万盛
机构地区 西北农林科技大学经济管理学院
出处 《价值工程》 2006年第11期39-41,共3页 Value Engineering
关键词 经济增加值(EVA) 业绩评价 价值驱动因素 市场增加值 economic value added（EVA） performance measurement value driver factor market value added
分类号 F062.4 [经济管理—政治经济学] F272.5 [经济管理—企业管理]
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  • 1[1]Esa Makelainen. Economic Value Added as a management tool, Stern Stewart & Company,1998.
  • 2[2]James L. Grant. Foundations of Economic Value-Added, 1998.
  • 3[4]Biddle et al. Does EVA beat earning? Evidence on association with stock return and firm values. Accounting and Economics, 27.1997.
  • 4[5]Bacidore et al. The search for the best financial performance. Financial Analysts Journal, May/June, 1997.
  • 5[6]编辑部.青啤启动EVA炮制二次管理革命[N].21世纪经济报道,2002-07-24.
  • 6[7]Edward Mclntyre. Accounting Choices and EVA(Case Studies). Harvard Business Review, January 1999.
  • 7Biddle, G C , R M Bowen, and J S Wallace. 1997. Does EVA beat earnings: Evidence on associations with stock returns and firm values [J]. Journal of Accounting and Economics, Vol 24:301-336.
  • 8Biddle, G C , G S Seow, and A F Siegel. 1995. Relative versus incremental information content [J]. Contemporary Accounting Research. , Vol 12 : 1 N 23.
  • 9Chen S and J L Dodd. 2001. Operating Income, Residual Income and EVA: Which Metric Is More Value Relevant?. Jounal of Managerial Issues, Vol. XIH Number 1 Spring: 65 -86.
  • 10Dechow , P M 1994. Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals [J]. Journal of Accounting and Economics, Vol 18:3 -42.

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价值工程
2006年 第11期

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