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EVA管理体系是兼顾短期经营目标和长期可持续发展目标的激励和业绩评价体系,EVA指标的应用能够更准确的衡量企业经营效果和经营业绩。全面预算管理体系是传统的配置资源、控制过程和评价结果的制度安排。本文将EVA管理置于全面预算管理体系中,运用EVA的优点完善现有全面预算管理体系,由此探寻“新常态”下全面预算管理的新趋势。
The EVA management system is an incentive and performance evaluation system that takes into account short-term business objectives and long-term sustainable development goals. The application of the EVA indicator can more accurately measure the business performance and business performance. Total budget management system is the traditional allocation of resources, control processes and evaluation of institutional arrangements. In this paper, we put the EVA management into the overall budget management system and use the advantages of EVA to perfect the existing comprehensive budget management system, so as to explore the new trend of overall budget management under the “new normal”.