摘要
EVA在我国得到一定程度运用和接受。通过对国内股本现状的研究发现,EVA在我国市场运用的有效性和EVA对传统会计指标的优越性并不理想。
EVA has been accepted and applied in our country by a certain degree. Through the research of the current situation of the domestic capital stock, it is discovered that the operation of EVA in the domestic market is not in validity and its superiority to the traditional accounting index are unsatisfactory.
出处
《芜湖职业技术学院学报》
2008年第1期45-46,共2页
Journal of Wuhu Institute of Technology
关键词
经济增加值
股本结构
有效性
资本
EVA
strueture ofthecapitalstoek
validity
capital