对上市公司业绩评价方法选择的思考

对上市公司业绩评价方法选择的思考

摘 要：随着经济全球化的进程加快，我国的社会经济也在不断发展变化，逐步建立起了现代企业制度。作为企业管理的重要组成部分，业绩评价一直是近年来国内外理论与实务界颇为关注的热点，但至今仍未形成一个较为完善、统一的评价方法。而对在市场经济中扮演着重要角色的上市公司来说，传统的财务指标业绩评价方法已经不能适应时代发展的需要，因此在新的经济环境下，我们要充分考虑我国上市公司经营管理的特点及水平，探寻适应我国企业发展的业绩评价方法。本文主要探讨的是EVA在我国上市公司中的运用及发展。
关键词：业绩评价；评价方法；财务指标；上市公司；EVA

The Thinking about the Choice of Performance
 Evaluation Method in the Listed Company

Abstract：Along with the advancement of the economic globalization speeding up, our country social economy also changes in ceaseless development, gradually established modern enterprise system. As an important part of enterprise management, performance evaluation has been a rather concerned hot in the theory and practice field in recent years, but it still do not form a relatively perfect and unified evaluation method. For the listed company which plays an important role in market economy, the traditional financial index performance evaluation method already can not adapt to the needs of times, so in the new economic environment, we should fully consider the listed companies in China and the characteristics of the management level of enterprise development, and explore adapt our performance evaluation method. This article mainly discusses the EVA’s using and developing in the listed companies.
Key words：performance evaluation; evaluation methodology; financial index; listed companies; economic value added
 

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