摘要
经济增加值(EVA)价值评估法是目前在国外比较新的价值评估方法,是指企业税后净营业利润与全部投入资本成本之间的差额,是一种度量企业业绩的指标。它的评估流程包括综合分析、财务预测、评定估算,本文指出了EVA经济理论评估模型在运用中存在一定的局限性,同时给出了相关应用对策。
Economic value added contigent valuation method is nowadays comparatively new contigent valuation method from overseas.It refers to the difference between enterprises after-tax net operating profit and the total investment cost of capital.It is a kind of index to measure the achievement of enterprise.Its evaluation process includes composite analysis,financial affairs prediction and assessment estimation.This text points out EVA economic theory evaluation model presents some limitations in the application;at the same time it provides the correlative application strategy.
出处
《价值工程》
2011年第16期135-136,共2页
Value Engineering
关键词
价值评估
经济利润
评估模型
worth assessment
economic profit
evaluation model
