经济增加值评价的公平性研究——基于北京市国资委监管企业的调查

Research on the Fairness of Economic Value Evaluation——Investigation and Study on the Supervision of SASAC of Beijing

经济增加值评价在国内外广泛应用于实践,但其评价的公平性仍有欠缺。本文围绕经济增加值公平性的问题,采用问卷调查法,选取北京市国资委监管的32家企业进行调查,收集受访者对EVA评价公平性的感知问题的回答,据以分析EVA评价在实际运用中公平性方面存在的不足,试图将EVA这个效率指标与公平性相结合,从而对嵌入公平的EVA评价制度提出改进意见。调查结果显示,总体来说,受访者认为现行的EVA评价最大的不足是"评价的滞后性"和"评价的公平性",倾向于对现行的EVA评价指标体系进行改进,提出了对于EVA评价公平与否需要建立更加科学的评价体系加以规范化的结论。

Economic value evaluation is widely used in practice,but the fairness of its evaluation is still lacking.In this paper,we focus on the issue of economic value of the increase,select 32 enterprises in Beijing SASAC supervision use the method of questionnaire to survey.Collect the respondents ' answer of the fairness of the perception to the EVA evaluation.According to the analysis of EVA evaluation in the practical application of the existing problems,trying to combine the efficiency and fairness of EVA,so as to improve the fairness of the EVA evaluation system.The survey results show that overall,the respondents considered the biggest problem of current EVA evaluation is 'lag of evaluation ' and 'the fairness of the evaluation'.It tends to improve the existing EVA evaluation index system,and puts forward a more scientific evaluation system for the evaluation system of EVA