CAJ | 학술논문

选择EVA为绩效指标，有别于企业家精神整体绩效贡献的粗线条研究，从微观视角将企业家精神归纳为企业家的创业和创新活动分别讨论两者对企业EVA绩效贡献的差异，同时将市场环境作为调节变量以研究环境不确定性的调节作用。结果表明：创业与EVA呈U型相关，创新与EVA正相关，四个方面的市场环境则分别具有不同的调节作用。据此指出：营造良好的市场环境对倡导企业家精神、提升企业创新能力有双向驱动作用；不同的市场环境需要差异化的EVA考核方法。
선택EVA위적효지표，유별우기업가정신정체적효공헌적조선조연구，종미관시각장기업가정신귀납위기업가적창업화창신활동분별토론량자대기업EVA적효공헌적차이，동시장시장배경작위조절변량이연구배경불학정성적조절작용。결과표명：창업여EVA정U형상관，창신여EVA정상관，사개방면적시장배경칙분별구유불동적조절작용。거차지출：영조량호적시장배경대창도기업가정신、제승기업창신능력유쌍향구동작용；불동적시장배경수요차이화적EVA고핵방법。
The research, which is different from a rough -and entrepreneurship, chooses economic value added （EVA） as the -ready one on the overall performance contribution of performance indicator, reduces the entrepreneurship to entrepreneurial activity （EA） and innovation activity （IA） from the micro perspective, discusses separately the difference of the two in the EVA performance contributions of the enterprise, and at the same time uses the market variables to study the regulating role of the environmental uncertainties. The results indicate that pioneering has a U - type relationship with EVA, has a positive relationship with EVA, and the market environment of the four aspects has a varied regulating role respectively. Based on the above, we point out that building favorable market environment has a two - way driving role in advocating entrepreneurial spirit and promoting the enterprise innovation ability, and differentiated EVA evaluation methods are needed in different market environment.