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经济附加值绩效评价在中国企业中应用的潜在价值
引用本文:周齐武,邓峰,马如雪.经济附加值绩效评价在中国企业中应用的潜在价值[J].南开管理评论,2004,7(1):88-94.
作者姓名:周齐武  邓峰  马如雪
作者单位:1. 美国Trinity大学
2. 武汉精伦电子股份有限责任公司
3. 香港理工大学中国会计与金融研究中心
摘    要:经济附加值(EVA,Economic Valued-added)是一种颇为有效的绩效评价指标。20 世纪 90 年代以来,在国外诸多大企业中流行。E VA 指标在很大程度上克服了传统财务指标在业绩评价方面的局限性。本文详细介绍了 EV A 的基本概念和具体应用,并通过一个中国企业的调查问卷,初步探讨了 E VA 方法在中国企业中应用的潜在价值及存在的问题。

关 键 词:EVA  经济附加值  绩效评价

The Potential Applicability and Value of Economic Value-Based Performance Measures in Chinese Business Enterprises
Zhou Qiwu,Deng Feng,Ma Ruxue.The Potential Applicability and Value of Economic Value-Based Performance Measures in Chinese Business Enterprises[J].Nankai Business Review,2004,7(1):88-94.
Authors:Zhou Qiwu  Deng Feng  Ma Ruxue
Abstract:Since the early 1990s, a number of economic valued-based performance measures have become increasingly popular among business enterprises in the developed western economies. This article provides an explanation of a representative performance measure of this type, including its computation and areas of potential use. A number of examples are given to explain how economic-value based performance measures may help to overcome many of the limitations of more traditional financial performance measures. Results of a survey of Chinese business enterprise managers also are reported to suggest the potential applicability of economic value-based performance measures in Chinese business enterprises, and potential challenges in implementing such measures.
Keywords:Performance Measurement  Economic Value  Compensation  Employee Motivation  
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