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现代企业注重价值管理,企业绩效评价是企业管理的核心,经济增加值指标较好地体现了“企业价值最大化”的理财目标。本文从剖析EVA的现状及不足着手,探求解决央企业绩考核的有效途径和方法。
Modern enterprises pay attention to value management, enterprise performance evaluation is the core of business management, economic value added indicators better reflect the “corporate value maximization ” financial goals. This article starts from analyzing the current situation and insufficiency of EVA and explores effective ways and methods to solve the performance appraisal of central enterprises.