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EVA Assessment Strength,Classification Management and Social Responsibility Performance of State-owned Enterprises
Author(s): 
Pages: 9-15
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  EVA考核力度分类管理国企社会责任履行竞争性控股;
Abstract: EVA考核不仅是国企经营业绩的评价机制,也是薪酬晋升的激励机制。以2012~2016年沪深A股国有上市公司为样本,基于国企分类管理视角,实证检验作为激励机制的EVA考核对国企社会责任履行的影响。研究发现:EVA考核力度与国企社会责任履行显著正相关;相比于非竞争性国企,EVA考核力度对竞争性国企社会责任履行的影响更为显著;相比于竞争性控股国企,EVA考核力度对竞争性非控股国企社会责任履行的提升效应更大。这一结论不仅有助于厘清EVA考核力度与国企社会责任履行的关系,而且能为相关部门在国企分类管理中进一步完善和推行以EVA考核为核心的分类考核机制,并通过激励途径促进国企社会责任履行提供参考和借鉴。
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