| 基于EVA理念的企业价值管理体系再造 |
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| 引用本文： | 李永红.基于EVA理念的企业价值管理体系再造[J].科学管理研究,2005,23(1). |
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| 作者姓名： | 李永红 |
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| 作者单位： | 西安交通大学管理学院,陕西,西安,710049;西安邮电学院管理系,陕西,西安,710061 |
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| 摘 要： | 经济附加价值 (EVA)是一种全新的财务业绩评价指标 ,它能够有效地真实地反映企业真正的经济利润 ,并将股东财富的实现与企业业绩评价紧密联系起来。在实际应用中 ,EVA已经由单纯的财务概念和业绩衡量指标上升到包括业绩衡量、业绩管理、薪酬激励以及价值理念等系统的价值管理体系
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| 关 键 词： | 经济附加价值 EVA管理体系 业绩衡量 业绩管理 薪酬激励 |
Reconstruction of Enterprise Value Management System Based - on EVA |
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| LI Yonghong.Reconstruction of Enterprise Value Management System Based - on EVA[J].Scientific Management Research,2005,23(1). |
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| Authors: | LI Yonghong |
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| Institution: | LI Yonghong 1,2 |
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| Abstract: | Economic Value Added is the advance financial performance measure that comes closer than any other to capturing the true economic profit of an enterprise.EVA also is the performance measure most directly linked to the creation of shareholder wealth.In fact,EVA is not only a general financial concept and financial performance measure,but also a complete EVA-based financial management and incentive compensation system that includes Measurement,Management,Motivation and Mindset. |
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| Keywords: | Economic Value Added Management system EVA-based Measurement Management Motivation |
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