8ROGERSON W. Inter temporal cost allocation and managerial investment incentives. A theory explaining the use of economic value added as performance measure[J]. Journal of Political Economy, 1997 (4) :105.
9注册会计师协会.财务成本管理[M].北京:经济科学出版社,2007:60.
10DEMSKI J S. Economically optimal performance evaluation and control systems[J]. Journal of Accounting Research, 1980(1) : 18.
