摘要
企业绩效评价在促进企业改善经营管理、提高经济效益方面具有不可替代的作用。以利润为中心的传统绩效评价指标不能真实地反映公司经营业绩,经济增加值(EVA)和平衡计分卡(BSC)虽然较传统的绩效评价方法有了很大改进,但仍然存在一些不足。将EVA和BSC结合,形成EVA计分卡,运用层次分析法和专家评分法量化指标权重,能较好地评价企业业绩。
Plays an indispensable part in improving management and increasing economic benefits. Tradi- tional evaluation indexes based on profits cannot faithfully reflect the business performance. Economic value added （EVA） and balanced score card （BSC） make considerable improvement but still have some shortcomings. As a combination, EVA score card can make an evaluation of enterprise performance successfully, by quantitative analysis of index weights through and.
出处
《安徽大学学报（哲学社会科学版）》
CSSCI
北大核心
2008年第5期151-156,共6页
Journal of Anhui University(Philosophy and Social Sciences Edition)
关键词
业绩评价体系
经济增加值
平衡计分卡
EVA计分卡
performance evaluation system
economic value added
balanced score card
EVA score card
