论文部分内容阅读
2010年1月22日国务院国资委发布了修订后的《中央企业负责人经营业绩考核暂行办法》(下称《办法》)。该《办法》确定从今年1月1日起在央企内全面推行“经济增加值”(EVA)考核指标,该指标将真实反映央企是否为出资人创造了“真正利润”。本文阐述了经济增加值的概念、内容,与传统财务指标的区别及其在财务管理目标中的重要意义。
January 22, 2010 State-owned Assets Supervision and Administration Commission promulgated the revised Interim Measures for the Assessment of Business Performance of Heads of Central Enterprises (the Measures) as amended. The Measures set forth the full implementation of the “EVA” assessment indicators within the central SOEs starting from January 1 this year. This indicator will truly reflect whether the central enterprises have created “true profits” for the investors. This article elaborates the concept of economic value added, its content, the difference from the traditional financial indicators and its significance in the financial management objectives.