（南开大学商学院）

【摘要】随着各种项目管理体制和方法的全面转型，我国需要借鉴国际通行的项目挣值管理（EVM）绩效评估方法，但现有EVM绩效评估方法中存在着将实际多个项目要素影响简化为项目成本和进度两要素造成的绩效评估失真和信息缺失的实际问题与理论缺陷。本文将全面讨论现有EVM方法中的这些问题和缺陷，并给出作者通过研究和验证而提出的解决方法与方案及其理论分析和实务验证。

关键词  项目挣值管理  国防装备项目  项目绩效差异分析  多要素集成

中图分类号  F224.5        文献标识码  A

The Defects and Solutions of Earned Value

Performance Variance Analysis Methods

Abstract：Along with the thorough transformation for our country’s project management system and method, we need to adopt international general project earned value management (EVM) performance assessment method, but through research we found that the existing EVM performance assessment methods have some practical problems and theory defects, mainly represented in simplifying multi-project factors influence into project cost and schedule, results in distorting performance assessment and losing information. In this paper, we will discuss these problems and defects existed in the existing EVM method, and put forward some solutions and theoretical analysis and practical verification.

Key words：Earned Value Project Management；Defense Equipment Project；Project Performance Variance Analysis；Multi-factors Integration