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经济增加值作为一种新的业绩评价指标,受到了国内外大量学者的亲睐,被认为是提高企业价值创造能力的有效途径。同时,国资委从2010年起,在央企开始全面推行以经济增加值取代净资产收益率作为年度绩效考核指标,在考核指标中占40%的权重。本文主要探讨经济增加值在国企业绩考核中的优越性,以及国企在应用EVA中存在的问题,进而提出完善国企应用经济增加值业绩考核的建议。
Economic value added, as a new performance evaluation index, has been favored by a large number of scholars both at home and abroad, and is considered as an effective way to improve the enterprise’s value creation ability. At the same time, since 2010, SASAC has started the full implementation of the central SOEs by replacing the rate of return on net assets with the added value of the economy as the annual performance appraisal index, accounting for 40% of the appraisal index. This article mainly discusses the superiority of economic value added in the performance evaluation of state-owned enterprises and the problems existing in the application of EVA by state-owned enterprises. Then it puts forward suggestions on how to improve the performance appraisal of the added value of state-owned enterprises.