国有资本金效绩评价体系的核心指标设置  

On the Core Target about the Evaluation System of State-owned Capital

作　　者：谢海娟[1] 孟祥霞[2] 

机构地区：[1]桂林电子工业学院管理系,广西桂林541004 [2]浙江万里学院商学院,浙江宁波315000

出　　处：《桂林电子工业学院学报》2003年第6期61-63,共3页Journal of Guilin Institute of Electronic Technology

摘　　要：在知识经济的二十一世纪,以净利润为核心指标的企业效绩评价体系,越来越不能满足时代发展的需要。通过对企业业绩评价环境的变化、净利润的不足以及经济增加值的优点等进行分析后,提出了新时代我国国有资本效绩评价体系(以下简称为"中国体系")应以EVA为核心指标。21st century is knowledge economy. The traditional evaluation system of enterprise that looks retained profits as core target becomes more and more unconformable with epoch development. So it is renovated. The article analyzes environmental change, mistake about retained profits and advantage about EVA. Then writers bring forward that EVA should become core target on the the Evaluation System of State-owned Capital.

关 键 词：知识经济 核心指标 EVA 企业效绩评价体系 国有资本 经营管理 经营管理 

分 类 号：F270[经济管理—企业管理]