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2013年S商业银行开始实施EVA价值管理体系,EVA价值管理体系考虑了S商业银行权益资本成本,克服了传统单一的财务评价指标被操纵的缺陷,因此能够全面的反映S商业银行真实的业绩。另外,EVA价值管理体系作为一种全面财务管理和薪金激励体制的框架,能对经营者和员工长期激励,能考虑长远利益从而很好的与S商业银行的战略实施相结合。EVA价值管理体系塑造了很好的战略管理框架,功能体现在四个方面(4M):评价指标(Measurement)、管理体系(Management)、激励制度(Motivation)和理念体系(Mind)。我们以此案例讨论EVA价值管理体系在企业战略管理中的应用。
In 2013, S commercial banks started to implement the EVA value management system. EVA value management system took into account the cost of equity capital of S commercial banks and overcame the defects that the traditional single financial evaluation indexes were manipulated. Therefore, it can fully reflect the real performance of S commercial banks. In addition, as a framework of comprehensive financial management and salary incentive system, the EVA value management system can provide long-term incentives for managers and employees to consider the long-term interests and thus well integrate with the strategic implementation of S Commercial Bank. EVA value management system has created a good strategic management framework. Its functions are reflected in four aspects: Measurement, Management, Motivation and Mind. We use this case to discuss the application of EVA value management system in enterprise strategic management.