| In the reform process of our country business enterprise, we have already practiced a lot of encouragement mechanisms, such as contract for the management responsibility system, the executive's annual salary system etc., especially Economic Value Added Mechanisms (EVA) the overseas enterprise has already broadly adopted, and achieved success. An important problem, which puzzles us for a long period of time, is why the enterprises of our country cannot manage to practice the EVA. The key problem is that the evaluation index in the traditional executive annual salary system was not designed reasonably and can't truly reflect the management accomplishment of the executive. This thesis believes that the establishment of the executive's annual salary system based on the EVA mechanism is the valid solution.Surrounding the application of the EVA index in the executive's annual salary, the thesis includes 4 parts:In the chapter 1,the author elaborates the concept and the substance of EVA and analyzes the merits and the shortcomings of several familiar accomplishment evaluation indexes and the advantages and the limits of EVA index as well as its calculation.Chapter 2 is about the EVA accounting adjustment. It is discovered that the active accounting system will be likely to distort the accounting data in the process of the EVA calculation. In this case, the accounting items should be adjusted properly, aiming at the circumstances, such as the enterprises'property and scale...etc, to increase the accuracy of EVA calculation.In the chapter 3, the author puts forward to the basic way and designs blue... |
