EVA在珠江实业集团二级企业评价和激励机制中的应用-研究.pdf

实的反映经营者的实际贡献；(6)清晰核定企业占用的资产状况是实施EVA的 一个重要前提条件，重新评估净资产是不可回避的课题；(7)EVA与KPI等非 财务指标结合能更全面、更客观的反映企业整体绩效；(8)相对“一企一策”的方 式，按统一的政策、结构和计算公式确定经理人的薪酬水平有利于方案推广；(9) 专项奖励作为非常态奖励，具有一定的灵活性和弹性，可以在一定程度上弥补或 修正EVA的不足和缺陷。 关键词：经营者，EVA，业绩评价，薪酬 H The researchaboutEVAinthe applied performance evaluationand ofthesubsidiariesofPearl motivatingsystem River Group Enterprises ofBusinessAdministration Master Major：Executive Name：LiangYuxing Wu Supervisor：ProfessorNengquan ABSTRACT The of and isan characteristicof separationownershipmanagementimportant themodem ordertosolvethe of enterprise agentproblem,asystem system．In andconstraintto are ensuretheconsistentinterestsof motivating managersneeded，to the andtheshareholders．Asanew evaluation corporate performanceindicator,EVA can interests between and the promote harmony agents clients，achieving maximizationofshareholder’Swealth．ThisisbasedonEVA paper theory，combined withthe caseofthePearlRiver onthe specific EnterprisesGroup，researching fo ofPerformanceEvaluationand llowingproblems：(1)theexistingproblems with tothe ofthestateowned Motivatingsystemregard managers enterprises；(2) howto thetraditionalEVAbonusandmodemEVA improve