摘要EVA(Economic Value Added,经济增加值)是20世纪90年代发展起来的一种企业绩效评价方法,由美国Stern Stewart & Co管理咨询公司提出来,目前已在全球范围内被广泛应用,并逐渐成为一种全球通用的衡量标准。文章在分析EVA构成要素和对企业绩效评价贡献的基础上,探讨了EVA在我国企业中的应用情况。
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