| 经济增加值的业绩评价系统分析 |
| |
| 引用本文： | 解云霞,陈万江.经济增加值的业绩评价系统分析[J].西华大学学报(哲学社会科学版),2007,26(2):103-105. |
| |
| 作者姓名： | 解云霞 陈万江 |
| |
| 作者单位： | 西华大学管理学院,四川成都,610039 |
| |
| 摘 要： | EVA作为一种促使管理者的行为与股东的利益相一致的度量业绩指标,优于传统业绩度量工具,它把资本成本特别是权益资本成本考虑到利润的计算中去。本文从评价企业业绩、评价股东财富和实施保证体系三方面对经济增加值业绩评价系统进行了分析,同时指出了它的局限性。
|
| 关 键 词： | 经济增加值 业绩评价 企业价值 股东财富 |
| 文章编号： | 1672-8505(2007)02-0103-03 |
| 修稿时间： | 2006年10月15 |
Analysis of Performance Evaluation System of Economic Value-Added |
| |
| XIE Yun-xia,CHEN Wan-jiang.Analysis of Performance Evaluation System of Economic Value-Added[J].Journal of Xihua University:Philosophy & Social Sciences,2007,26(2):103-105. |
| |
| Authors: | XIE Yun-xia CHEN Wan-jiang |
| |
| Abstract: | As one kind of performance evaluation index to urge manager's behavior to be consistent with shareholder's benefit,EVA surpasses the traditional tools of performance evaluation.It counts capital costs,especially equity capital costs of shareholders in profits.This paper analyzes performance evaluation system of EVA in three aspects: enterprises' achievement,shareholders' wealth and implementation's guarantee system.It also points out the limitations of EVA. |
| |
| Keywords: | economic value-added performance evaluation enterprise value shareholder's wealth |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
