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1.EVA的的起源及定义20世纪90年代开始在西方国家流行的业绩评价理论—EVA指标。该指标由Stern Stewart & Co管理咨询公司提出。我国企业近几年也开始关注这一理论。EVA是指以EVA业绩评价为基础,结合价值管理的
1. The origin and definition of EVA The performance evaluation theory popular in Western countries since the mid-1990s: the EVA indicator. This indicator is proposed by Stern Stewart & Co Management Consulting. In recent years, Chinese enterprises have begun to pay attention to this theory. EVA refers to EVA performance evaluation based on the combination of value management