摘要
近年来,我国报业发展迅猛,一些报业集团在坚持发展传统主业的同时,依托自身资源优势进行了跨地区、跨行业、多方位、多层次的发展探索,其发展程度、发展水平受市场因素的影响也越来越明显。而传统的收入、利润、净资产收益率等财务绩效评价体系已满足不了现代报业集团多层级结构治理和多元化经营需要。本文以经济增加值(EVA)为切入点,对报业集团的绩效评价方法、体系进行了初步探讨。
In recent years, China＇s press industry is developing rapidly. At the same time of developingthe traditional business, some press groups explore the cross- regional, cross- industrial, multi- faceted andmulti-level development on the basis of their own resources. Their development level is being affected by mar-ket factors more and more obviously.But the traditional financial performance evaluation system based on theincome, profit, net assets yield and others can not meet the needs of the modern press group＇s multi level gover-nance structure and diversification management. Taking the Economic Value Added（EVA） as the break-through point, this paper has done a preliminary discussion on the method and system of performance evaluationof press groups.
出处
《晋城职业技术学院学报》
2015年第5期83-85,96,共4页
Journal of Jincheng Institute of Technology
关键词
EVA
报业集团
绩效评价
EVA press group performance evaluation
