基于EVA的企业业绩评价研究

与传统的业绩评价指标相比,EVA最大的优点在于,它反映的是企业的经济利润。通过建立基于EVA的考核体系和管理体系、建立EVA奖励基金和EVA奖金银行,建立EVA的杠杆股票期权制度,构建企业业绩评价体系,可以有效地解决上述问题。此外,我国企业在应用EVA时,应考虑到资本市场的有效性以及企业所处的市场环境,有关部门也应出台一系列政策,明确会计调整目标准则及资本成本的确定方法。

Study on enterprise performance evaluation based on EVA

Comparing with the traditional performance evaluation indicators,the EVA's greatest disadvantage lies in the fact that it reflects the enterprise's economic profit.Through the establishment of the evaluation system based on EVA and management system,the establishment of a EVA reward fund and EVA bonus bank and the establishment of EVA as a lever to stock options,the enterprise performance evaluation system is built,so all the issues above could be handled effectively in this way.In addition,our enterprises in the application of EVA should consider the effectiveness of capital market as well as the business environment in which the enterprises are,and the relevant state departments should also promulgate a series of policies,clearing accounting adjustment targets and the methods of how to assure capital costs.