摘要
经济增加值指标为许多欧美跨国公司所推崇,但在我国的应用才刚刚起步。文章透彻地分析了经济增加值的定义,阐明了其计算方法及其在中国会计环境下的计算公式,剖析了经济增加值作为绩效评价指标和方法的优越性及其缺陷,并根据我国国情,提出了三种可行的基于经济增加值的激励计划。
The targets of economic value add (EVA) are esteemed by many European and American multinational corporation, but their application has just started in our country. The author thoroughly analyzed the definition of EVA, and its computational method and its formula under Chinese accounting environment. At the same time, the author analyzed the appraisal system of achievements and pointed out its superiorities and its flaws. . Finally according to national condition of our country, three kinds of driving plans based on EVA were designed.
出处
《南华大学学报（社会科学版）》
2003年第4期16-20,共5页
Journal of University of South China(Social Science Edition)
关键词
经济增加值(EVA)
绩效评价
激励计划
economic value added( EVA)
the appraisal system of achievements
the driving plan
