经济增加值(Economic Value Added，简称EVA)和平衡计分卡(Balanced Score Card，简称BSC)这两个绩效评价系统是在国际上公认的最为先进、完善的绩效评价体系，已经被广泛的运用到现在的企业管理中。但是，这两种在国际上被认可的、成熟的管理工具却仍然有其自身的不足之处。而且，二者的差异很明显，互补性很强，构建二者相结合的绩效评价体系将有利于我们更好的进行绩效管理。根据对BSC和EVA的基本原理和特点的理解，构建基于BSC和EVA整合的绩效评价体系具有较强的优越性和技术上的可行性。该评价体系和框架的设计，可以解决很多企业运用单个绩效评价系统所出现的但是能够用两者相结合来解决的问题，从而为企业经营与决策服务。关键词（本论文范文的主要论点）：平衡记分卡；经济增加值；绩效管理；绩效评价 ABSTRACTEVA (Economic Value Added, referred to as EVA) and BSC (Balanced Score Card,referred to as BSC) performance evaluation of these two systems are internationally recognized in the most advanced and comprehensive performance evaluation system,has been widely used to the current enterprise management.However,these two internationally recognized and mature management tools still have their own shortcomings.This article holds that the differences between the two is obvious,but highly complementary,and to build a combination of both performance evaluation system will help us better performance management.Based on understanding the basic principles and characteristics about BSC and EVA,performance evaluation system in building a BSC and EVA-based integrated with strong advantages and technical feasibility. The evaluation system and the framework is designed to solve many companies use a single performance evaluation system but there can be a combination of both to solve the problem,so as business services and decision-making.Keywords：Economic Value Added;Balanced Score Card;Performance ealuation
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
