| 如何建立以EVA为导向的业绩评价系统 |
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| 引用本文： | 肖灿.如何建立以EVA为导向的业绩评价系统[J].天津市财贸管理干部学院学报,2010,12(2):17-19. |
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| 作者姓名： | 肖灿 |
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| 作者单位： | 南开大学,天津,300192;天津市津能投资公司,天津,300050 |
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| 摘 要： | EVA一般译为经济增加值或经济附加值,EVA的可持续性增长将会带来公司价值的增加。无论是从刚起步的公司到大型企业都是如此。本文就EVA的基本原理,如何建立以EVA为导向的业绩评价体系展开论述。
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| 关 键 词： | EVA 价值创造 财务目标 |
How to Establish the EVA-oriented Performance Evaluation System |
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| XIAO Can.How to Establish the EVA-oriented Performance Evaluation System[J].Journal of Tianjin Institute of Financial and Commercial Management,2010,12(2):17-19. |
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| Authors: | XIAO Can |
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| Institution: | XIAO Can (Nankai University,Tianjin 300192,Tianjin Jinneng Investment Company,Tianjin 300050) |
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| Abstract: | The sustainable growth of EVA (Economic Value Added) will bring the increase of com- pany value to both start-up companies and large-scale enterprises. The paper discusses the basic theories of EVA and how to establish the EVA-oriented performance evaluation system. |
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| Keywords: | EVA |
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