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企业价值的计量和评价是企业管理乃至经济研究的难题之一。尤其在全球金融危机之后,来自国内外市场的压力使企业之间的竞争不断加剧,如何提高企业的凝聚力,建立有效的激励机制,增加企业价值成为煤炭企业发展的重要课题。国有煤炭企业对国家能源安全与经济发展的重大意义,更使其改革传统的绩效评价体系处于风口浪尖上。本文认为EVA体系可以在现阶段为企业价值评估提供一个有效的工具,并分析了目前国有煤炭企业激励机制存在的不足,提出引入EVA解决相关问题的对策。
The measurement and evaluation of enterprise value is one of the problems in business management and even economic research. Especially after the global financial crisis, the pressure from domestic and foreign markets has intensified the competition among enterprises. How to improve cohesion of enterprises, establish effective incentive mechanism and increase enterprise value have become important topics for the development of coal enterprises. The great significance of the state-owned coal enterprises to the country’s energy security and economic development has made it more cautious to reform the traditional performance evaluation system. This paper argues that the EVA system can provide an effective tool for enterprise value assessment at this stage, and analyzes the shortcomings of the current state-owned coal enterprise incentive mechanism. The countermeasures to introduce EVA to solve the related problems are put forward.