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业绩评价的最终目的是提升企业的管理水平、管理质量和持续发展能力。业绩评价不仅是企业进行经营决策的基础,也是企业进行绩效管理的重要依据。相对于西方先进的跨国性企业,我国企业的业绩评价标准比较落后,忽视股东的权益,对企业资本和利润的反映失真。而经济增加值作为一种新的责任中心业绩评价的财务指标,能很好地解决上述问题。
The ultimate goal of performance evaluation is to improve the management level of enterprises, management quality and capacity for sustainable development. Performance evaluation is not only the basis for business decision-making, but also an important basis for performance management. Compared with the advanced multinational corporations in the west, the performance evaluation standards of Chinese enterprises lag behind, ignoring the rights and interests of shareholders and distorting the reflection of corporate capital and profits. The economic value added as a new financial evaluation of the responsibility center of the financial indicators, can well solve the above problems.