| EVA：一个有效的业绩评价体系 |
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| 引用本文： | 王旻,胡卫群. EVA：一个有效的业绩评价体系[J]. 甘肃理论学刊, 2004, 0(5): 68-71 |
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| 作者姓名： | 王旻 胡卫群 |
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| 作者单位： | 1. 中共甘肃省委党校,甘肃,兰州,730070
2. 中国人寿保险公司兰州分公司,甘肃,兰州,730000 |
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| 摘 要： | EVA的本质是经济利润。以EVA指标为核心的单一目标业绩评价体系是目前许多国外公司采取的业绩评价的主要方法,许多采取EVA业绩评价体系的公司都取得了高出同类公司的良好业绩。在倡导价值管理的今天,我国的企业应该尝试建立一个有效的业绩评价体系,以提升企业的竞争能力。
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| 关 键 词： | EVA 单一目标 业绩评价 价值创造 |
| 文章编号： | 1003-4307(2004)04-0068-04 |
| 修稿时间： | 2004-04-22 |
EVA:the Efficiently Evalualed Achievement |
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| WANG Min ,HU Wei-qun. EVA:the Efficiently Evalualed Achievement[J]. Gansu Theory Research, 2004, 0(5): 68-71 |
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| Authors: | WANG Min HU Wei-qun |
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| Affiliation: | WANG Min ~1,HU Wei-qun~2 |
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| Abstract: | EVA is essentially the economic profit.The evaluated system of the single object with the core of EVA index is at present the main method of the evaluated achievement system taken up by most companies,and which aquire better achievement constract with the other companies of the same trade. Therefore, chinese enterprises shoud construct an efficiently evaluated achievement system to improve their competitive capability. |
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| Keywords: | EVA single Object achievement evaluation value creation. |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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