| 公司经营业绩评价指标的发展与分析 |
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| 引用本文： | 葛文雷.公司经营业绩评价指标的发展与分析[J].东华大学学报(自然科学版),2000(6). |
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| 作者姓名： | 葛文雷 |
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| 作者单位： | 中国纺织大学旭日工商管理学院 上海，200051 |
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| 摘 要： | 一个好的经营业绩衡量指标可以有效地推进企业的管理水平的提高。这里分析了以利润为基础的企业经营业绩衡量指标存在的不足,并讨论了EVA和REVA两个新指标的特点,以及在我国应用的前景。
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| 关 键 词： | 经营业绩 财务管理 股东财富增加 |
Development and Analysis for the Best Operating Performance Measure |
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| Ge Wenlei.Development and Analysis for the Best Operating Performance Measure[J].Journal of Donghua University,2000(6). |
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| Authors: | Ge Wenlei |
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| Abstract: | A good measure for operating performance will improve the management effectively. The inadequacy of the earnings - based measure of operating performance is analyzed. Two new measures of EVA and REVA and then prospect which will be applied in China, are also discussed. |
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| Keywords: | operating performance financial management stockholder wealth creation |
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