摘要
业绩评价是企业进行绩效管理的依据和基础,传统的业绩评价指标没有考虑资本成本这一重要因素,不能真实反映企业资本和利润。经济增加值EVA作为一个评价企业的新指标可以反映资本所增加的经济效益或收益,全面衡量企业的生产经营的真正盈利或创造价值。运用EVA的基本原则是:投资者可以自由地将它们投资于现有公司的资本变现,并将变现所得投资于其它资产。企业推行EVA管理系统并非是简单地在损益表中增加一个指标而已,这是一项必须经过长期努力才能完成的改革。我国的企业,尤其是上市公司,不管是公司董事会还是公司管理当局,都应该从根本上树立股东价值的意识,增强对资本成本的认识,这项改革需要企业管理层的支持,只有当所有的管理者都明白了EVA的重要性、实用性和可操作性,EVA才能在企业推广实施。
Earning evaluation is the foundation in performance management of enterprises. Traditional earning evaluation doesn't take capital cost into consideration, which can't really reflect the capital and profits. Being a new index, EVA can reflect the added economic benefits or income of capital and measure real profits or creation of value in an all-round way. It is a long-term reform for enterprises to pursue EVA management system, especially for listed companies. It is when all the managers understand the importance, practicality and operability of EVA that EVA may be put into effect in enterprises.
出处
《连云港职业技术学院学报》
2005年第1期26-28,共3页
Journal of Lianyungang Technical College
