对中央企业负责人经营业绩经济增加值考核指标的思考

Thoughts on the evaluation index of economic value added for heads of central enterprises

摘要: 当前许多国内外企业采用经济增加值作为企业管理者经营业绩考核评价的指标。从2010年起，国务院国有资产监督管理委员会用经济增加值指标来考核评价中央企业负责人经营业绩。本文从分析经济增加值指标入手，结合我国现行《中央企业负责人经营业绩考核办法》，认为用经济增加值作为经营者业绩考核指标存在一定的缺陷。为解决经济增加值作为企业经营者业绩考核指标所存在的不足，笔者提出了资本经济增加值率(REVAC)的概念，并建议在中央企业负责人经营业绩考核评价中用资本经济增加值率指标代替经济增加值考核指标。

Abstract: At present, many domestic and foreign enterprises use economic value added(EVA) as the evaluation index of their operating performance.Since 2010, SASAC has assessed the performance of heads of central enterprises with EVA.The paper thinks that EVA has some defects in the assessing performance of heads of central enterprises after having studied the essential meaning of “EVA” and China's current “Measures for the assessment of the performance of heads of central enterprises”.In order to overcome the defects of EVA, the author puts forward the concept of the Ratio of Economic Value Added to Capital(REVAC) and gives some suggestions that we use the index of REVAC to evaluate the performance of heads of central enterprises.