目录第一部分EVA简要评述.................................................................................1一、EVA的理论渊源及概念························································1二、EVA的计算·······································································2三、EVA的功能特点·································································5四、相关指标···········································································5第二部分EVA业绩评价系统........................................................................7一、我国公司业绩评价现状及其存在问题·······································7二、EVA评价公司经营业绩原理··················································9三、应用EVA指标评价的具体方法·············································10四、EVA评价系统的主要优势····················································12五、EVA指标评价需注意的问题·················································14第三部分EVA财务管理系统......................................................................16一、现有财务管理系统的不完善之处···········································16二、EVA公司财务管理系统·······················································17第四部分EVA激励制度...............................................................................24一、有效的激励机制应具备的功能··············································24二、传统奖金与经理人股票期权激励制度失效的原因······················25二、经理人股票期权激励制度失效原因········································26三、EVA奖金制度···································································27四、EVA股票期权计划（杠杆股票期权）·····································32五、实施EVA奖励机制应注意的几个方面····································33第五部分结束语.........................................................................................35一、EVA管理模式对完善我国企业治理结构的借鉴意义···················35二、我国企业引用EVA管理模式需要的条件·································36参考文献.................................................................................................................38后记.................................................................................................................40EVA（经济增加值，EconomicValueAdded）是国外二十世纪九十年代发展起来的一种新的企业业绩评价指标，正越来越受到企业界的关注与青睐。管理学之父彼得·德鲁克在哈佛商业评论上的一篇文章中指出：“作为一种度量全要素生产率的...
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