企业价值管理的新模式：EVA绩效评价

Enterprise value management new pattern： The EVA achievements appraise

EVA企业绩效评价方法是以经济增加值理念为基础的财务管理系统、决策机制及激励报酬制度。EVA价值型财务管理模式的体系设计的主要内容是对企业经营者的业绩考核以及在此基础上的奖励方案。企业应用EVA绩效评价指标有利于对国企的绩效进行监测和评估，规范上市公司经营行为，加快我国企业管理制度创新和技术进步，以及建立起调动全体员工的激励和约束机制。

The EVA enterprise achievements assessment method is take the economical increase in value idea as the foundation financial control system, the policy--making mechanism and the drive reward system. The EVA value financial control pattern system design primary coverage is to the enterprise operator＇s achievement inspection as well as in this foundation reward plan. The en- terprise is advantageous using the EVA achievements appraisal target in carries on the monitor and the appraisal to state--owned enterprise＇s achievements,the standard to be listed manages the behavior,speeds up our country business management system inno- vation and the technology advancement,as well as establishes transfers all staff＇s drive and the restraint mechanism.