EVA整合记分卡业绩评价指标体系研究

随着中国经济体制改革的推进，传统业绩评价方法的弊端日益明显。经济增加值（Economic Value Added，EVA）、相对业绩评价（Relative Performance Evaluation）和平衡记分卡（Balanced Scorecard，BSC）都是目前较先进的业绩评价方法。EVA促使经营者更加关注企业价值最大化目标；相对业绩评价可以剔除行业系统因素给企业业绩造成的影响，更真实的反映企业业绩；平衡记分卡实现了财务评价和非财务评价的有机结合。这三种方法虽然各自存在一些局限，却有很好的互补性。因此，考虑将它们结合起来构建一种比较通用的EVA整合记分卡业绩评价指标体系，并且给出指标权重的确定方法。

Research on the EVA integrated scorecard performance measure index system

With the advancement of Chinese economy system reformation, the limitations of the traditional performance measure appear. Economic Value Added （EVA）, Relative Performance Evaluation and the Balanced Scorecard （BSC） are advanced modem tools for performance measure. EVA makes managers pay more attention to the goal of enterprise value maximum. Relative Performance Evaluation eliminates uncontrolled external effects. BSC combines financial measure with non - financial measure. The three methods have some disadvantages individually, but they are actually complementary. This text proposes a new model--the EVA integrated scorecard performance measure index system, and gives methods to ascertain the indexes＇ weight.