财务与金融
財務與金融
재무여금융
2011年
2期
55-57,63
,共4页
国有企业%EVA%价值管理
國有企業%EVA%價值管理
국유기업%EVA%개치관리
Stated-owned Enterprises%EVA%Value Management
2010年始,国资委在央企全面推行以EVA为核心指标的年度经营业绩考核体系,国企如何建立与此相适应的价值管理体系是亟需解决的理论和实践问题。本文在阐述EVA的历史沿革、核心理念、国资委EVA考核体系政策意义基础上,初步探讨了以EVA为导向的国企价值管理体系的几个核心要素-战略管控、财务决策、绩效考核和激励制度设计相关问题。
2010年始,國資委在央企全麵推行以EVA為覈心指標的年度經營業績攷覈體繫,國企如何建立與此相適應的價值管理體繫是亟需解決的理論和實踐問題。本文在闡述EVA的歷史沿革、覈心理唸、國資委EVA攷覈體繫政策意義基礎上,初步探討瞭以EVA為導嚮的國企價值管理體繫的幾箇覈心要素-戰略管控、財務決策、績效攷覈和激勵製度設計相關問題。
2010년시,국자위재앙기전면추행이EVA위핵심지표적년도경영업적고핵체계,국기여하건립여차상괄응적개치관리체계시극수해결적이론화실천문제。본문재천술EVA적역사연혁、핵심이념、국자위EVA고핵체계정책의의기출상,초보탐토료이EVA위도향적국기개치관리체계적궤개핵심요소-전략관공、재무결책、적효고핵화격려제도설계상관문제。
Since 2010, State-owned Assets Supervision and Administration Commission （SASAC） begin to implement the annual operation performance evaluation system which was based on EVA in state-owned enterprises, how should the state-owned enterprises construct the related value management system becomes the emergent theoretical and practical problem. This paper first explained the history, core ideas of EVA and the meaning of EVA based performance evaluation system by SASAC, and then the paper discussed the core elements of EVA-oriented value management system in stated-owned enterprise, such as strategic management and control, financial decision, performance evaluation and incentive system design.
