摘要
经济增加值是美国SternStewart公司提出的评估业绩和进行财务管理的新方法 ,在将这一方法运用于中国上市公司过程中 ,对于如何选取无风险收益率指标 ,本文做了详细分析 ,指出目前使用的几种选取方法存在的缺陷 ,进而提出采用存款利率的替代方法 。
EVA, developed by Stern Stewart Consulting Company, is a new method for appraisal of the enterprise performance and financial management. In this paper, how to choose the riskless rate of return when EVA is applied to Chinese listed companies is analyzed in detail by illustrating the defects of current methods. The deposit interest rate is proposed accordingly as the substitute.
出处
《电子科技大学学报（社科版）》
2003年第4期9-11,共3页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
EVA
无风险利率
存款利率
EVA
riskless rate of return
deposit interest rate
