摘要
20世纪90年代以来,传统的以会计利润为核心的业绩评价和激励体制受到了众多国内外学者的质疑和挑战。与此相反,考虑到权益资本成本的EVA管理模式无论在理论界还是在企业界都得到了极大的推广和运用,甚至有学者称之为"EVA革命"。笔者对此加以探讨。
Since 1990s, traditional system of performance evaluation and encouragement has been questioned and challenged by more and more scholars On the contrary, EVA pattern, due to its principle of taking the cost of equity into account, has been applied widely in theory and practice Some scholars even call it 'EVA revolution' The writer is discussing this topic here
出处
《华东经济管理》
2002年第6期117-119,共3页
East China Economic Management
