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用传统的财务指标进行企业业绩评价存在着种种局限,于是理论界和实务界提出许多新的业绩评价模式,其中以经济增加值(EVA)和平衡计分卡(BSC)最具代表性。EVA真实地反映了企业的价值创造,BSC则发展为企业战略管理的基石。二者虽然各自独立产生,却有着天然的相容性。本文力图找到二者的结合点,通过EVA与BSC的融合构建起
There are many limitations in the performance evaluation of enterprises with the traditional financial indicators. Therefore, many new performance evaluation models are put forward by the theoretical and practical sectors, among which EVA and Balanced Scorecard (BSC) are the most representative. EVA truly reflects the value creation of the enterprise, and BSC is the cornerstone of the strategic management of the enterprise. Although both independently generated, but it has a natural compatibility. This article seeks to find the combination of the two, through the integration of EVA and BSC built