经济增加值在上市公司业绩评价中的应用

The Application of EVA on Listed Company Performance Measurment

经济增加值评价方法注重公司的可持续发展,有利于实现企业价值的最大化。实例证明,经过调整后的经济增加值比会计利润更能真实地反映企业的经营业绩。

The assessment method of EVA pays attention to the sustained development of enterprises and benefits the max worth of company. This paper demonstrates that adjusted EVA may reflect the actual preformance more effectively than the accounting profit.