| 基于持续竞争能力观的EVA改进 |
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| 引用本文： | 汪浩,宣国良. 基于持续竞争能力观的EVA改进[J]. 南开管理评论, 2004, 7(6): 56-61 |
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| 作者姓名： | 汪浩 宣国良 |
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| 作者单位： | 上海交通大学安泰管理学院 |
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| 基金项目： | 本文是国家自然科学基金项目(70372017)的阶段性成果 |
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| 摘 要： | 作为业绩衡量的指标,EVA的目的是为了起到更好的激励作用。但实际中却频频起到相反的效果--EVA的激励使经理人不断缩减经营规模。针对上述问题,本文在运用经济学理论对EVA这种业绩评价方式进行深入分析基础上,从持续竞争能力培养的角度提出了EVA的改进方法。
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| 关 键 词： | 租 持续竞争能力 EVA 改进 |
Improvement Method of EVA on Bases of Sustainable Competitiveness View |
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| Wang Hao,Xuan Guoliang. Improvement Method of EVA on Bases of Sustainable Competitiveness View[J]. Nankai Business Review, 2004, 7(6): 56-61 |
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| Authors: | Wang Hao Xuan Guoliang |
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| Abstract: | As an Index of appraising achievement, EVA was to play better encouragement function. But in reality, it plays an opposite role again and again, which the encouragement of EVA makes managers reduce business scale constantly. Aim at those matters, utilizing the economic theory, this text based on the deeply analyzing of EVA, having put forward the improvement method of EVA on Bases of Sustainable Competitiveness View. |
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| Keywords: | Rent Sustainable Competitiveness EVA Improvement |
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