基于经济增加值的项目投资评价研究

The Research of Project Evaluation Based on Economic Value Added

经济增加值是一种基于价值创造的衡量体系,与传统的净现值方法相比,能更准确、更真实地反映项目所创造的价值,为企业提供更有效的项目投资评价方案,从而提升项目决策水平和企业的持续发展能力。本文重点探讨了经济增加值在项目投资评价中的应用,并通过与净现值方法的比较,论述经济增加值理论在项目决策方面优势及局限性。

Economic Value Added（EVA） is a measurement based on value creation.Compared with the traditional Net Present Value（NPV）,EVA reflects the value that created by the project more accurately,and provides more effective project evaluation programs,pomotes the level of project decision-making and enhances the sustainable development capacity of enterprises.This paper focuses on the use of EVA in the project evaluation,and discusses the advantages and limitations of EVA in the project decision-making via the comparison with the NPV method.