公司业绩价值驱动器与关键业绩指数——基于经济增加值的员工激励机制探讨

The Value Drivers of Corporation Performance and the Key Performance Indicators——Based on Probe into the Employee-Stimulating Mechanism ofEconomic Value Added

本文分析阐述了经济增加值(EVA)指标的优越性以及现阶段在我国推行EVA所面临的问题,提出了我国企业应首先树立经济利润的观念,将EVA理念传播于企业的各个层面,从分析公司业绩的价值驱动出发,构建与业绩价值驱动器相应的关键业绩指数和创建业绩指标相关树,使公司的每一个员工将股东价值创造作为自己的行动指南,从而使经济增加值指标深入到企业的每一个环节,使企业的员工切实感受自己的每一份努力对公司价值创造所作的贡献,使EVA业绩评价和激励系统在我国企业中具有可操作性。

After discussing the superiority of economic value added (EVA) indicator and the difficulty in carrying out EVA in China,this paper puts forward that Chinese enterprises should first of all establish the viewpoint of economic profit and spread the essence of EVA to enterprises at each level.Starting with the analysis of the valuedriven corporate performance,the paper holds that by building the key performance indicators in accordance with performance value drivers as well as performance indicators linkages tree,enterprises should make each employee take shareholder value creation as his action direction,and truly feel that his every effort contributes to the corporation value creation.By doing so,the paper concludes that,the EVA indicators can penetrate into every link of enterprises,and the EVA performance appraisal and encouragement system in enterprises will be practicable.