技术创新人才的项目EVA分成率激励方法探讨

Discussion on a incentive way of Technical Innovation talents -Divided rate based on the EVA of project

企业技术创新人才应该作为人力资本参与技术创新成果的利益分配，根据企业技术创新项目的不同类型可以设立不同的EVA分成率标准，然后对技术创新项目成员进行“二次分配”。在研发型项目中，EVA值的确定可以视研发成果的获取利润的两种途径进行评定，然后依据技术创新人才在项目中角色绩效进行“二次分配”；而应用型项目的EVA值主要是通过项目实施前后企业收益差减去资本成本得到的，对项目成员奖励时采用“关键节点重要性衡量法”进行评定。

The technological innovation talents as human capital should participate in the economic distribution of profits. According to different types of the enterprise technical innovation projects, people can set up different standards of divided rate based on the EVA, and then members of the project should get a ‘ secondary distribution’. In R＆D projects, their EVA can be determined by the outcome of the profits of the two channels to inform, and then the ＇secondary distribution＇ is based on the performance appraisal of the role which technical innovation talents assume in the project. And in application- oriented projects, their EVA are primarily measured through corporate earnings added between the implementation of projects before and after minus the cost of capital received, the project members are awarded by the way ‘to measure the importance of key node＇.