经济增加值理论是一种崭新的管理理念。EVA业绩评价指标建立在传统的会计利润指标上，同时又优于会计利润，两者最大的区别是对资本成本的不同处理。EVA业绩评价的重要意义在于给管理者和股东一个价值创造的概念从而使管理层更好的管理企业的价值。
目前，我国学术界对EVA已经有了系统的认识，但在实际运用中，却只有少数公司处于实验阶段。本文试图通过对EVA的比较分析，以期获得更广泛的应用。
第一部分介绍了EVA出现的必要性；第二部分介绍了EVA的理论渊源，概括了其内涵与特点；第三部分介绍了EVA的计算，会计调整，集中说明了EVA在业绩评价和薪酬激励方面的应用；第四部分介绍了EVA业绩评价体系自身存在的问题；第五部分介绍了EVA在我国的应用状况，提出宏观和微观方面应做的努力，指出每个企业应根据自己的特点来设计方案去创造更多的价值。
经济增加值；业绩评价；薪酬激励
The basic theory and application of
EVA performance measurement system
Abstract:
EVA theory is a kind of brand-new management concept. EVA evaluation index is based on and superior to the traditional accounting project index and the difference between them ties in different treatment on capital cost .The significance of EVA evaluation index lies in giving the management and shareholders a clear concept of “value is created “so as to help the management to manage the value of the company.
At present, the academic of our country has more systematic and overall understanding of the concept of EVA. But in practical application, only a few enterprises are in the trials. This thesis attempts to make an overall introduction of EVA to expect that EVA can get more population and appl
[1] [2] [3] [4] 下一页
本文TAGS：
