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dc.contributor.advisor沈艺峰
dc.contributor.author陈席文
dc.date.accessioned2016-02-14T02:59:49Z
dc.date.available2016-02-14T02:59:49Z
dc.date.issued2006-03-19 20:24:31.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/30448
dc.description.abstract铁路企业长期以来经营效益低下,企业管理者打着确保安全的旗号肆无忌殚地吞噬着股东的权益资本,造成大量资产闲置。究其原因,在于铁路企业作为国企存在着“所有者缺位”,而基于传统会计指标基础上的业绩评价体系又不能促使经营者站在投资人的立场上组织企业的日常生产和经营活动,并视权益资本是无成本的。本文讲述了一种全新的财务观念----EVA(经济增加值),强调在计算公司利润时,必须考虑公司的资金成本,并通过EVA理论建立一种新的以EVA增加值为基础的薪酬激励体系,通过对企业管理者的经营业绩考核使经营者站在所有者角度思考如何提高企业经营业绩,实现股东利益最大化。并结合铁路企业的代表----广深铁路股份有限公司...
dc.description.abstractRailway enterprises have been known for low operation efficiency for years. The management, under the pretence of ensuring safety, recklessly misappropriates shareholders’ equity, leaving large capital funds idle. This arises from the “absence of owner” incident to railway enterprises as state-owned establishments; besides, the performance evaluation system, which is based on traditional accountin...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=11585&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=1798
dc.subjectEVA
dc.subject管理业绩
dc.subject评价方法
dc.subjectEVA
dc.subjectmanagement performance
dc.subjectevaluation method
dc.titleEVA在铁路企业业绩评价中的应用探析
dc.title.alternativeAnalysis of EVA application in railway enterprises' performance
dc.typethesis
dc.date.replied2006-03-19
dc.description.note学位:工商管理硕士
dc.description.note院系专业:管理学院工商管理教育中心_工商管理硕士(MBA)
dc.description.note学号:199915127


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