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20世纪80年代起逐步出现了一批以股东价值为中心的业绩评价指标,而由思腾斯特管理咨询公司推出的EVA即经济增加值指标最具有影响力。目前,随着市场经济的不断发展,企业面临的竞争越来越激烈,无论是国有企业还是股份制企业都试图选择一个良好的考核系统,实践证明,EVA不仅是一种有效的企业业绩考核指标,还是经理和员工薪酬激励机制建立的基础,因此,企业应该用EVA来提高自身的经营水平。
Since the 1980s, a number of performance evaluation indicators centered on shareholder value have gradually emerged. EVA, the value-added index of EVA, has been most influential by Steens Management Consulting Company. At present, with the continuous development of market economy, enterprises are faced with increasingly fierce competition. Whether state-owned enterprises or joint-stock enterprises try to choose a good evaluation system, practice proves that EVA is not only an effective indicator of enterprise performance evaluation, Or manager and employee compensation incentive mechanism to establish the foundation, therefore, enterprises should use EVA to improve their own management level.