摘要
介绍了经济增加值EVA(EconomicValueAdded)的内涵及其核心理念,并阐述了该理论评价体系在我国应用的现实意义。而且分析了EVA评价体系存在的主要缺陷,同时指出在我国经济领域应用该评价系统中存在的主要问题,并结合我国上市公司EVA的整体情况,对该业绩评价系统进行了初步探讨。
In recent years, the EVA index is becoming more prevalent in America achievement evaluation, because of its accurate income concept, which will do great help for our state-owned enterprises; but it also has some limitations.In addition, lots of problems should be considered when EVA is applied.
出处
《沈阳建筑大学学报（社会科学版）》
2004年第2期142-144,共3页
Journal of Shenyang Jianzhu University:Social Science
