基于 EVA 的企业业绩评价体系研究摘要企业是我国国民经济中的重要基础产业之一,产品的生产和供应具有特殊性,企业的发展状况直接影响到社会和经济发展的状况。要想在激烈的市场竞争中立于不败之地，建立、完善科学、合理的业绩评价体系，是企业实现可持续发展的内在要求，本文首先将介绍 EVA 业绩评价体系的基本理论,并分析企业绩效评价工作中评价方法未形成完整的体系、评价内容过于重视财务指标、评价指标与战略目标不匹配、企业业绩评价不透明，夸大企业业绩水平等问题， 并对这些问题进行分析，找出造成这些问题的根本原因及关键要素，在此基础上提出要加深对 EVA 考核体系的研究，认真总结学习和实践中的经营教训加快 EVA 考核体系的推广速度，将 EVA 评价体系与平衡记分卡相结合，根据重要性原则掌握业绩评价重点，最后优化企业外部经营，加大对 EVA 业绩评价体系的监督力度促进企业长远发展。关键词：业绩评价 ;EVA ;绩效评价 ;ABSTRACTEnterprises are one of the important basic industries in China's national economy. The production and supply of products are special, and the development of enterprises has a direct impact on the social and economic development. To be in an impregnable position in the intense market competition, establish and perfect the scientific and reasonable performance evaluation system, is the enterprise to realize the internal requirement of sustainable development, this article will first introduce the basic theory of EVA performance evaluation system, and analyzes the evaluation methods of performance evaluation work has not formed a complete system, evaluation content too much emphasis on financial indicators, the evaluation index and strategic goals do not match, the enterprise performance evaluation is not transparent, exaggerate the performance level of enterprises, and analyzes these problems and find out the root cause of these problems and the key elements, on the basis of this puts forward to deepen the study of EVA appraisal...
