CAJ | 학술논문

2010年，国家国有资产管理委员会引入经济增加值，作为对央企高管绩效考核的重要指标。借鉴央企改革，以我国某大型煤炭企业作为研究背景，从煤矿企业价值评价、绩效管理和财务管理3个方面，论述了EVA指标在经营管理中的应用。
2010년，국가국유자산관리위원회인입경제증가치，작위대앙기고관적효고핵적중요지표。차감앙기개혁，이아국모대형매탄기업작위연구배경，종매광기업개치평개、적효관리화재무관리3개방면，논술료EVA지표재경영관리중적응용。
In 2010, the state-owned assets management committee to introduce the economic value added, as an important indicator of executive performance appraisal of the central rate. Learn from the reform of the central enterprises,to a large coal enterprises in the country as a research background, three aspects from the coal mine business valuation, performance management and financial management, discusses the application of the EVA index in the management.