| 基于EVA的绩效评价体系和激励计划研究 |
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| 引用本文： | 胡海波,宋碧英.基于EVA的绩效评价体系和激励计划研究[J].南华大学学报(社会科学版),2003,4(4):16-20. |
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| 作者姓名： | 胡海波 宋碧英 |
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| 作者单位： | 南华大学,核科学技术学院,湖南,衡阳,421001 |
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| 摘 要： | 经济增加值指标为许多欧美跨国公司所推崇,但在我国的应用才刚刚起步。文章透彻地分析了经济增加值的定义,阐明了其计算方法及其在中国会计环境下的计算公式,剖析了经济增加值作为绩效评价指标和方法的优越性及其缺陷,并根据我国国情,提出了三种可行的基于经济增加值的激励计划。
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| 关 键 词： | 经济增加值(EVA) 绩效评价 激励计划 |
| 文章编号： | 1009-4504(2003)04-0016-05 |
| 修稿时间： | 2003年5月26日 |
On the Appraisal System of Achievements and the Driving Plan Based on EVA |
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| HU Hai-bo,SONG Bi-ying.On the Appraisal System of Achievements and the Driving Plan Based on EVA[J].Journal of Nanhua University(Social Science Edition),2003,4(4):16-20. |
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| Authors: | HU Hai-bo SONG Bi-ying |
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| Abstract: | The targets of economic value add (EVA) are esteemed by many European and American multinational corporation, but their application has just started in our country. The author thoroughly analyzed the definition of EVA, and its computational method and its formula under Chinese accounting environment. At the same time, the author analyzed the appraisal system of achievements and pointed out its superiorities and its flaws. . Finally according to national condition of our country, three kinds of driving plans based on EVA were designed. |
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| Keywords: | economic value added( EVA) the appraisal system of achievements the driving plan |
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