完善企业集团EVA业绩评价体系的思考——基于协同效应的EVA相关指标调整研究

Study on the question and solution of our country's small and medium-sized enterprise implement ERP based on synergistic effect of EVA adjustment of relevant indicators

与单个企业相比,在企业集团层面推行EVA业绩评价体系会遇到更多的问题,投资协同效应就是其中之一。首先根据现代企业理论对投资协同效应进行了分析,在此基础上,探讨了为更好发挥EVA的激励功能而需对基于投资协同效应的EVA相关指标进行调整的理由,最后,对如何进行调整以完善企业集团EVA业绩评价体系作了详细的解释。

An enterprise group usually faces more problems than an individual enterprise, such as synergistic effect of investment. The paper intends to analyze synergistic effect of investment based on modem enterprise theories. Accordingly, the reasons are explored why the EVA index of investment synergistic effect is modified to implement EVA motivation functions. Finally the paper illstrates how to modify and optimize an enterprise group＇s performance assessment system.