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本文主要论述了EVA在企业薪酬制定中的重要作用。文章首先就企业薪酬和奖金激励计划的现状做了分析,提出了其存在的缺点。然后文章介绍了EVA的含义以及基于EVA的薪酬在薪酬制定中的应用,进而比较了EVA薪酬的优点。EVA薪酬与激励计划在国外企业的应用中取得了不错的成效,希望对EVA薪酬的探讨能对中国薪酬的制定提供有价值的参考。
This article discusses the important role of EVA in the development of corporate pay. The article first analyzes the current situation of enterprise salary and bonus incentive plan, and puts forward its shortcomings. Then the article introduces the meaning of EVA and the application of EVA-based compensation in salary formulation, and then compares the advantages of EVA compensation. EVA remuneration and incentive plan has achieved good results in the application of foreign enterprises, hoping to explore the EVA pay can provide a valuable reference for the development of China’s salary.