对经济增加值考核的思考

Thinking of the assessment of EVA

经济增加值(EVA)是20世纪80年代美国斯腾斯特(Stern Steward)管理咨询公司提出的一种价值评估体系。国务院国资委大力推进经济增加值考核,并对经济增加值的公式进行了简化。文章结合经济增加值考核过程中发现的问题,对进一步加强对国有企业的经济增加值考核提出了对策与建议。

Economic Value Added（EVA） is a value assessment system raised by Stern Steward Management Consulting Company in 1980＇s.The State-owned Assets Supervision and Administration Commission of the State Council vigorously promoted the assessment of EVA and simplified the EVA formula.Combined with the problems found in the process of assessing EVA,this paper proposes the suggestion on how to improve the assessment of EVA.