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改革开放以来,企业逐渐认识到绩效管理的重要性。经济增加值(EVA)是国内外企业对经济状况以及管理质量的重要评价参数。并且,国务院国资委已经将经济增加值作为了对央企经营质量的重要考核标准。经济增加值作为业绩考核标准,不仅能够有效地降低企业的盈余管控,还能够更好地促进企业的健康、可持续发展。本文重点探索经济增加值在企业绩效考核中的具体应用,并提出相应的质量促进措施。
Since the reform and opening up, enterprises have come to realize the importance of performance management. Economic Value Added (EVA) is an important evaluation parameter of domestic and foreign enterprises for economic status and management quality. In addition, the State-owned Assets Supervision and Administration Commission of the State Council has taken the added value of economy as an important assessment standard for the operation quality of central SOEs. Economic value added as a performance evaluation criteria, not only can effectively reduce earnings control of enterprises, but also to better promote the healthy and sustainable development of enterprises. This article focuses on exploring the specific application of economic value added in the performance appraisal of enterprises and puts forward corresponding quality promotion measures.