摘要
采用经济增加值(EVA)最大化的理念目标有助于电网企业建立一种全新的管理模式和激励机制。结合电网企业的经营特点,论述了影响电网企业EVA的主要因素以及增加EVA的主要途径,并就电网企业EVA应用中的EVA的市场化环境与电网企业现实经营环境的协调问题、EVA事后评价与电网企业过程管理之间的矛盾问题、EVA激励对象的有限性与EVA全员参与的衔接问题、EVA指标计算与理念导向的融合问题、EVA指标与其他财务指标和非财务评价指标的互补问题等进行了分析。
Application of the economic value added（EVA） maximization is beneficial to establishment of a new management mode and an incentive mechanism.Based on the operational characteristics of power grid enterprises,this paper mainly discusses the major influential factors of EVA and the key ways of increasing EVA in power grid enterprises.Besides,the main problems associate with EVA application in power grid enterprises are analyzed from the aspects of the coordination of EVA＇s market environment and power grids＇ real operating conditions;the conflict between post-evaluation of EVA and process management of power grid enterprises;the connection of the EVA＇s limited power in motivating staffs and the demand of total employee involvement;the consolidation of index computation and ideal orientation;the complementation of EVA index,other financial index and non-financial index.
出处
《能源技术经济》
2011年第8期57-60,69,共5页
Electric Power Technologic Economics
关键词
电网企业
经济增加值
资本成本
价值管理
power grid enterprises
economic value added
capital costs
value management
