基于EVA和BSC的企业业绩评价体系探讨.docVIP

内 容 摘 要 业绩评价不但能评估企业的经营状况，而且对企业的发展具有引导和激励作用。科学、合理的绩效衡量方法，不仅要关注财务衡量，更要全面、动态地关注经营过程中其他层面的衡量问题。论文引入EVA和BSC业绩评价体系，通过分析它们之间的异同，认为EVA和BSC业绩评价系统具有一定的相关性，优缺点互为补充，可以将其融合在一起，构建了一个基于EVA-BSC新的业绩评价体系。 关键词 EVA; BSC; 业绩评价 Discuss on the Enterprise Performance Measurement System Based on the EVA and BSC Abstact Performance evaluation assesses not only the operating conditions of enterprises, but also the development of enterprises with guidance and inspiration. Scientific and rational performance measure concerned about the financial measurement as well as measurement of other dimensions of business o