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经济增加值(Economic Value Added,简称EVA)是由美国思腾思特公司提出的一种基于企业市场价值的业绩评价和管理体系。在国外己经被许多大企业成功的应用,随着我国国有企业改革的不断深入和现代经营管理模式的建立,国有企业也必将把价值创造作为追求的首要目标。本文简要介绍了EVA的内涵和计算方法,分析了应用EVA对我国国有企业的现实意义,并进一步探讨了国有企业应用EVA需要考虑的关键因素。
Economic Value Added (EVA) is a performance evaluation and management system based on the market value of enterprises proposed by the American Think Tencent Company. With the successful application of many large enterprises abroad, with the deepening of the reform of state-owned enterprises in our country and the establishment of modern management modes, state-owned enterprises are bound to regard value creation as the primary objective of their pursuit. This article briefly introduces the connotation and calculation methods of EVA, analyzes the practical significance of applying EVA to the state-owned enterprises in our country, and further discusses the key factors to be considered in the application of EVA by state-owned enterprises.