试论以EVA为导向的国有企业经营者业绩评价指标体系及应用——对17家中药行业上市公司经营者业绩的分析

Research on EVA-oriented Index System and its Application for Performance Evaluation of Top Managers in Chinese State-owned Enterprises——An Analysis on Performance of Top Managers in 17 Listed Companies of Chinese Traditional Medicines

中文关键词:  国有企业经营者  业绩评价  指标体系  EVA

英文关键词:top managers in state-owned enterprises  performance evaluation  index system  EVA

中文摘要:

      本文在对我国国有企业经营者业绩评价指标体系运用现状分析的基础上,提出以EVA(经济增加值)为导向构建国企经营者业绩评价综合指标体系,并以中药行业国有性质的上市公司为例,进行指标体系的应用示例。

英文摘要:

      This paper analyzes the present situation of the application of index system for performance evaluation of top managers in Chinese state-owned enterprises (SOEs). On that basis, it puts forward a framework of Economic Value Added or EVA-oriented index system for performance evaluation of top managers in Chinese SOEs. Furthermore, it takes the listed companies of traditional Chinese medicines as an example to demonstrate the application of the index system.