摘要
文中将EVA与净利润、每股收益、资本收益率及净资产收益率四个传统指标进行了对比分析,全面地阐述了EVA的原理及其区别于传统财务分析指标的特点,以期对我国企业运用EVA指标有所帮助。
The paper carries on the comparative analysis between Eva and traditional indicators such as NI,EPS,ROI and ROE.On this basis,the paper illustrates the basic principle and characteristics of Eva comprehensively,and provides a useful reference for domestic enterprises.
出处
《物流工程与管理》
2011年第1期97-98,共2页
Logistics Engineering and Management
