经济附加值绩效评价在中国企业中应用的潜在价值

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。

The Potential Applicability and Value of Economic Value-Based Performance Measures in Chinese Business Enterprises

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.