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针对传统指标的缺陷 ,学术界和实业界从 80年代起逐步开发了一批以股东价值为中心的业绩衡量指标 ,而由SternStewart管理咨询公司推出的经济附加值指标 (EconomicValueAdded ,简称EVD)则是其中影响最大、应用最广的一项。它克服了传统业绩衡量指标上的一些缺陷 ,能够更加准确地反映上市公司在一定时期内为股东创造的价值。
In response to the shortcomings of traditional indicators, academic and business circles have gradually developed a number of performance measures centered on shareholder value since the 1980s. The Economic Value Added (EVD) index introduced by SternStewart Management Consulting Co., Ltd. is One of the most influential and widely used ones. It overcomes some of the deficiencies in traditional performance measurement metrics and can more accurately reflect the value created by listed companies for shareholders over a certain period of time.