| 国有资本金效绩评价体系的核心指标设置 |
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| 引用本文： | 谢海娟,孟祥霞.国有资本金效绩评价体系的核心指标设置[J].桂林电子科技大学学报,2003,23(6):61-63. |
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| 作者姓名： | 谢海娟 孟祥霞 |
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| 作者单位： | 1. 桂林电子工业学院,管理系,广西,桂林,541004
2. 浙江万里学院,商学院,浙江,宁波,315000 |
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| 摘 要： | 在知识经济的二十一世纪,以净利润为核心指标的企业效绩评价体系,越来越不能满足时代发展的需要。通过对企业业绩评价环境的变化、净利润的不足以及经济增加值的优点等进行分析后,提出了新时代我国国有资本效绩评价体系(以下简称为"中国体系")应以EVA为核心指标。
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| 关 键 词： | 知识经济 核心指标 EVA |
| 文章编号： | 1001-7437(2003)06-61-03 |
| 修稿时间： | 2003年6月20日 |
On the Core Target about the Evaluation System of State-owned Capital |
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| XIE Hai-juan,MENG Xiang-xia.On the Core Target about the Evaluation System of State-owned Capital[J].Journal of Guilin Institute of Electronic Technology,2003,23(6):61-63. |
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| Authors: | XIE Hai-juan MENG Xiang-xia |
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| Affiliation: | XIE Hai-juan~1,MENG Xiang-xia~2 |
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| Abstract: | 21st century is knowledge economy. The traditional evaluation system of enterprise that looks retained profits as core target becomes more and more unconformable with epoch development. So it is renovated. The article analyzes environmental change, mistake about retained profits and advantage about EVA. Then writers bring forward that EVA should become core target on the the Evaluation System of State-owned Capital. |
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| Keywords: | knowledge economy core target EVA |
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