| 构建经济增加值(EVA)为核心的企业价值管理体系 |
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| 引用本文： | 韩利萍.构建经济增加值(EVA)为核心的企业价值管理体系[J].长沙通信职业技术学院学报,2011,10(4):71-74. |
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| 作者姓名： | 韩利萍 |
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| 作者单位： | 中国电信股份有限公司长沙分公司计划财务部,湖南长沙,410007 |
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| 摘 要： | 2009年,国资委发布《中央企业负责人经营业绩考核办法暂行规定》文件中要求用经济增加值(EVA)代替延续已久的净资产收益率(ROE)来衡量企业负责人的经营业绩.EVA考虑资本成本,更能体现企业为股东创造的价值.文章从EVA的发展、计算方法着手,分析指标在企业管理中的优势,剖析了如何运用EVA做导向,加强企业价值管理,提...
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| 关 键 词： | 经济增加值 资本成本 绩效考核 价值管理 |
Construction enterprise value management system based on Economic Value Added(EVA) |
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| HAN Li-ping.Construction enterprise value management system based on Economic Value Added(EVA)[J].Journal of Changsha Telecommunications and Technology Vocational,2011,10(4):71-74. |
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| Authors: | HAN Li-ping |
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| Affiliation: | HAN Li-ping (Planning and Finance Department of China Telecom Corporation, Ltd, Changsha Branch, Changsha, Hu＇nan, China 410007) |
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| Abstract: | In 2009, the SASAC issued ＂Central Enterprise Controller Business Performance Assessment Measures Provisional Regulations＂ which requires the Economic Value Added （EVA） instead of the Return On Equity （ROE） to measure the business performance of the enterprise controller. EVA considers the capital cost and can reflect the value more which is created by the enterprise for the shareholder. From the development and calculation method of EVA, the paper analyzes the advantages of the index in the enterprise management, and how to use EVA to do orientation, strengthen enterprise value management and promote the enterprise Value. |
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| Keywords: | economic value added capital cost performance assessment value management |
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