EVA业绩评价模型及方法的构建

Design of EVA Performance Measure Model and Method

如何使EVA这一先进的管理系统真正地成为我国企业的指导思想和实际行为,取决于能否建立适合我国企业实际情况的EVA业绩评价模型与方法。EVA业绩评价模型应建立在现有效绩评价体系的基础上,将EVA思想真正地融入企业,将EVA指标作为企业的核心指标。而EVA评价方法应尽可能地采取比较客观的方法,如离差最大化法。

It is very important to establish applicable EVA performance measure model and method for making EVA,the advanced management system,really become our domestic enterprises'guiding ideology and actual deed. EVA performance measure model should be established on the basis of present performance measure system. It should make EVA the enterprises'ideology and core guideline. EVA performance measure method should be impersonal comparatively.