国有企业引入EVA激励及的应用注意事项.docVIP

国有企业引入EVA激励及的应用注意事项 　　摘要： 随着我国经济改革的逐步深化，现代企业制度已经成为常见的经济组织形式。如何对企业经营层进行有效激励，进而促进股东价值最大化，是一个非常具有挑战性的课题。目前，国有企业的激励机制存在种种局限性，很难保障经营层的行为完全以股东利益为导向。本文旨在探讨将在国际上广泛应用的EVA激励机制引入国有企业，对经营层起到约束和鞭策作用，提升国有企业竞争力，促进全面健康发展。 　　Abstract： With gradual deepening of the reform of Chinas economy， modern enterprise system has become a common form of economic organization. How to effectively encourage the management level and promote the maximization of shareholder value is a very challenging task. At present， the incentive mechanism of state-owned enterprises has many limitations， so it is difficult to guarantee th