经济增加值指标在企业业绩考核中的运用研究  

A Study on the Application of Economic Value Added Norms in Enterprise Performance Assessment

作　　者：叶静 YE Jing(Changzhou Finance Bureau, Changzhou 213000)

机构地区：[1]常州市财政局,江苏常州213000

出　　处：《常州工学院学报》2020年第2期52-58,共7页Journal of Changzhou Institute of Technology

摘　　要：企业的壮大势必会导致财务数据量的增加,繁琐的数据制约着企业的业绩考核评价,同时,传统以利润为主的考核指标未考虑资本成本,在一定程度上可能会使管理决策者产生短期行为,盲目扩大规模,造成企业长期价值的流失。经济增加值能够全面反映企业的真实经营业绩,同时能给企业的长期发展带来有效帮助,它比传统的财务考核指标更为科学、合理,因而国务院国有资产监督管理委员会决定,自2010年起,央企通过全面推行经济增加值考核指标来取代原有的净资产收益率。此项指标一经出现,便受到了各地企业界的关注和青睐,然而经济增加值指标虽然简便易行、便于考核,但在实际运用中仍有一些不尽完善的地方,因而本文研究经济增加值具有一定的现实意义。The rapid development of a business is surely to result in the increase of financial data and complicated data will often restrict the enterprise performance assessment.Meanwhile,traditional profit-based assessment norms have failed to focus on capital cost,which,to some extent,may make the decision-making management have a short-term behaviour and blind business expanding,and finally cause the loss of the enterprise's long-term value.Economic value added can wholly reflect the enterprise’s real performance and also bring an effective aid to its long-term development.It is more scientific and reasonable than the traditional financial assessment norms,which explains why State-owned Assets Supervision and Administration Commission of the State Council has decided to fully implement economic value added assessment norms among all central enterprises from 2010 to replace original net assets income rate,which immediately attracted the attention business world.However,there are still some imperfections found in the process of real application,though economic value added norms are simpler and more convenient for assessment.This helps to show some realistic significance of this paper on the study of economic value added.

关 键 词：经济增加值 企业业绩考核 业绩评价指标 激励制度 

分 类 号：F275[经济管理—企业管理]