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经济附加值(EVA)作为一种全新的企业业绩评价系统,因为充分考虑了带来企业利润的所有资金成本,而得到了广泛应用。但是,由于国内外企业发展状况不尽相同,EVA(经济附加值)能否成为一种真正衡量企业业绩评价的有效方法,目前国内外学者持有不同的见解和观点。本论文以EVA业绩评价体系为研究对象,研究发现:EVA能够很好的揭示企业业绩增长的根本动因,能够更加系统地评价企业业绩状况。
Economic value added (EVA), as a brand new performance appraisal system, has been widely used because it takes full account of all the capital costs that bring profits to the enterprise. However, due to the different development status of enterprises both at home and abroad, whether EVA can be an effective measure of enterprise performance evaluation, domestic and foreign scholars hold different opinions and opinions at present. This thesis takes the EVA performance evaluation system as the research object, and finds that EVA can reveal the fundamental motivation of the enterprise performance growth and evaluate the performance of the enterprise more systematically.