随着市场经济的不断发展完善，现代企业所面临的经济环境发生了翻天覆地的变化，传统的业绩评价方法已经不能完全满足现代企业管理的需要。因而改进绩效评价体系已经成为理论界和实践界一个亟待解决的重要课题。很多成熟的企业对于业绩评价方法已经有了长期的实践，所以改进业绩评价体系没有必要大破大立，专门引入新的绩效评价方法，可以从完善原有体系的角度切入达到改进的目的。文章从管理应用的视角，在平衡计分卡的基础上将EVA相关指标有效地纳入其中，以期更好地服务于企业。%With the development and improvement of market economy, the economic environment faced by the modern enterprise has undergone enormous changes, traditional performance evaluation methods have been unable to fully meet the needs of the modern enterprise management. And thus improving the performance evaluation system has become an urgent need to address the important issue for the theoretical circle and practical circle. Mature enterprises have been a long-term practice on performance evaluation method, specifically the introduction of a new performance evaluation method can achieve the purpose from the point of view of perfecting the original system. From the perspective of the management application, on the basis of BSC,EVA-related indicators was included in order to better serve enterprises.
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