摘要
企业业绩评价指标体系的构建,要有利于企业价值(或股东财富)最大化的实现。基于价值管理的EVA业绩评价指标体系,是将EVA与平衡记分卡有机结合在一起,突出了价值创造→战略→反映与评价→考核与激励这条管理主线,以实现管理体系的有效整合。
The construction of achievement evaluation system is to pursue the maximization of business enterprises＇ value or the stockholder＇s wealth. The EVA - based achievement evaluation system is to combine EVA with balanced scorecard and show such the process as： value creation→ strategy→ reflection and appraisement →examination and encouragement, so as to pursue the effective conformity of management system.
出处
《商业研究》
北大核心
2006年第14期72-74,共3页
Commercial Research
关键词
企业业绩评价
平衡记分卡
EVA
enterprise achievement evaluation
balanced scorecard
EVA
