| EVA在企业绩效评价中的应用 |
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| 引用本文： | 彭习锋.EVA在企业绩效评价中的应用[J].连云港师范高等专科学校学报,2008,25(4). |
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| 作者姓名： | 彭习锋 |
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| 作者单位： | 连云港财经高等职业技术学校会计系,江苏连云港,222003 |
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| 摘 要： | 文章以为EVA作为企业价值衡量指标,克服了传统会计利润指标的局限性,对企业绩效评价做出了较大贡献,较好地体现了企业价值最大化的目标,并从资本结构、经营绩效、激励制度和规范上市公司的股利分配四方面说明了EVA在企业绩效中的应用。
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| 关 键 词： | EVA 绩效评价 应用 |
The Appraisal Application EVA in Enterprise Achievements |
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| PENG Xi-feng.The Appraisal Application EVA in Enterprise Achievements[J].Journal of Lianyungang Teachers College,2008,25(4). |
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| Authors: | PENG Xi-feng |
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| Abstract: | EVA,as a measure of the value of enterprise,overcomes the traditional limitations of accounting profit targets and makes a greater contribution to performance evaluation,and reflects the goal of maximizing the value of the enterprise.This paper presents capital structure,performance,incentive systems and standardizes the distribution of dive dends of listed companies in four areas,and it also analyses the application of EVA in China. |
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| Keywords: | EVA |
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