绩效评估在企业价值管理中的作用

How Does Performance Evaluation Affect the Management of Enterprise Value

良好的绩效评估指标应与企业的价值管理高度相关 ,而且不受会计操纵 ,能正确评价经理人员的绩效。经济附加值和平衡计分卡正是满足上述要求的优良的绩效评估指标。前者基于股东 (所有者 )的立场 ,修正了传统的财务指标的缺陷 ,而平衡计分卡正是在财务观点的基础上加入非财务评价指标 ,使评估更加综合和全面。如果将这两个绩效评估指标引入我国国有企业绩效评估体系中 。

An excellent performance indicator should be highly relevant to the management of the enterprise value, it should have ability to evaluate the managers' performance correctly without the effect of accounting. EVA (economic value added) and BSC (balanced scorecard) are suitable for these requires. The former indicator was based on shareholder (owner) equity; it revised some traditional flaws of financial indicators. In addition, BSC advanced financial indicators and added three non-financial views to evaluation; it was more deliberate and comprehensive. So many state enterprises can adopt the indicators into the evaluation system; it will improve to achieve the maximum of enterprise value.