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来源：百度知道 编辑：UC知道 时间：2024/06/09 18:23:03
随着中国加入世界贸易组织，各项经济体制改革的不断深入，中国企业面临着外国竞争者蜂拥而入，而自身管理机制严重跟不上时代要求的困境。因此在当前形势下中国企业必须采用更好的方法进行经营管理和提高资本效率，.EVA管理技术给中国迅速成长的企业带来了先进的理念和方法,具有十分广阔的前景。本文通过对EVA(经济增加值)涵义的阐述，EVA计算公式的表达，以及EVA与传统业绩评价指标的比较，从而归结出EVA业绩评价体系的优缺点。为我们企业利用EVA管理技术评价企业业绩提供了理论支持。但需要指出的是EVA应用于我国企业业绩评价还存在的某些问题，本文在最后也给出了解决这些问题的对策。综上所述论证了EVA是我国企业业绩评价指标的全理选择。需要着重指出的是，任何的管理技术都不是完美的。应该在适合国情，适合自己企业的情况下，选择性的接受先进的管理技术，并努力克服其缺点，使其为自己所用。这也是本文与其他论述EVA的文章不同之处，仅希望本文能对企业建立EVA管理体系提供微薄的帮助。
关键词：EVA；评价指标；对策 ；
Abstract
With China's accession to WTO, the continuous deepening of economic reform, Chinese enterprises facing foreign competitors convenience store, and its own management mechanism failed to keep pace with the demands of the times of serious difficulties. So in the current situation of Chinese enterprises must adopt better management methods and improve capital efficiency,. EVA management technology to the Chinese fast-growing enterprises with advanced ideas and methods, has very broad prospects. Based on EVA (economic value added of) the meaning set out, EVA formula of expression, as well as EVA and the traditional indicators of performance evaluation, which concluded EVA performance evaluation system for the advantages and disadvantages. EVA for our enterprises to use technical evaluation of corporate performance management provides the theoretical support. It should be pointed out that EVA is used in evaluating the performance of China's enterprises still exist s