经济增加值与国有企业管理

经济增加值的概念传入我国已有10年的历史,但是,企业界和理论界并未充分认识到它作为综合财务管理体系用于企业内部管理的重要性,特别是用于国有企业的管理。本文着重从企业管理目标、激励机制、评价考核与决策指标单一化和适用于不同部门等四个方面,探讨经济增加值对改善国有企业内部经营管理的适用性以及实施这一体系所要解决的问题。

Economic Value Added and the Management of State-Owned Enterprises

Although the concept of Economic Value Added(EVA) was introduced to China about 10 years ago,enterprises and academia have not yet fully realized its importance as a comprehensive financial management system to the internal management of enterprises,particularly the state-owned ones.This paper discusses the applicability of EVA to the improvement of internal management of state-owned enterprises in terms of four aspects,namely,management goal,incentive mechanism,unitary performance measure,and uses in different units within the organization,and at the same time,some of the implementation issues.