EVA促进企业价值创造

为了正确评估于企业价值创造 ,在管理会计领域出现了许多绩效评估指标。但 90年代以后在欧美的许多著名的企业采用了EVA作为企业法定的业绩评估指标 ,并取得了良好的效果。EVA基于股东 (所有者 )立场 ,修正了传统的财务指标的缺陷 ,客观 ,不受会计操纵的影响 ,能正确评价经理人员绩效 ,如果将这个绩效评估指标引入我国国有企业绩效评估体系中 ,可能会大大促进国有企业价值最大化的实现

Use EVA to improve the creation of enterprise value

In order to evaluate enterprise value correctly,people created many performance indicator in management accounting.But since 90s' a lot of famous company adopted EVA by way of their legal performance indicator in Europe and USA,and it was high up in the pictures.EVA(economic value added)The indicator was based on shareholder(owner)equity,it revised some traditional flaws of financial indicators,so it was objective and not controlled by accounting operation,it is regarded a good indicator to estimate the performance of managers.If many state enterprises can adopt the indicators into the evaluation system,it will improve to achieve the maximum of enterprise value.