中国科技论坛
中國科技論罈
중국과기론단
Forum on Science and Technology in China
2011年
1期
130~134
,共null页
战略导入 EVA管理决策 价值管理环 转变增长方式
戰略導入 EVA管理決策 價值管理環 轉變增長方式
전략도입 EVA관리결책 개치관리배 전변증장방식
strategy orientation; EVA management decision; value-based management cycle; change the pattern of growth
面对提高经济增长质量和经济效益带来的挑战,构建了基于战略导入的EVA管理决策模式,形成包括价值分析、价值改善、价值控制、价值激励在内的价值管理环,拉近投资决策、业绩衡量和管理控制之间的关系,促使企业特别是创新型央企更加关注价值创造和可持续发展能力,对转变经济发展方式、落实科学发展观具有重要的引导作用。
麵對提高經濟增長質量和經濟效益帶來的挑戰,構建瞭基于戰略導入的EVA管理決策模式,形成包括價值分析、價值改善、價值控製、價值激勵在內的價值管理環,拉近投資決策、業績衡量和管理控製之間的關繫,促使企業特彆是創新型央企更加關註價值創造和可持續髮展能力,對轉變經濟髮展方式、落實科學髮展觀具有重要的引導作用。
면대제고경제증장질량화경제효익대래적도전,구건료기우전략도입적EVA관리결책모식,형성포괄개치분석、개치개선、개치공제、개치격려재내적개치관리배,랍근투자결책、업적형량화관리공제지간적관계,촉사기업특별시창신형앙기경가관주개치창조화가지속발전능력,대전변경제발전방식、락실과학발전관구유중요적인도작용。
Faced up with the challenges of improving the quality and efficiency of economic growth,a strategy-oriented EVA investment decision model is constructed,forming the value cycle including value analysis,value improvement,value control and value motivation.By virtue of this model,the relationship among investment decision-making, performance measurement and management control is narrowed,which provide directions for enterprises,especially innovative central enterprises to pay more attention to capacity of value creation and sustainable development,thus is of great importance for changing the pattern of growth and following a scientific approach of development.
