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经济增加值和净现值的关系研究 被引量:1

The Research on the Relationship between EVA and NPV
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摘要 剖析了经济增加值和净现值的内涵,比较了二者的相同与不同之处。经济增加值和净现值都体现了股东财富最大化的目标,不同之处在于,净现值指标适宜于选择投资方案,而经济增加值则更适合作为业绩评价指标。 The article analyzes the intension of EVA and NPV and compares the same and difference of the two concepts.Both EVA and NPV embody the goal of shareholders assets maximum,the difference is,EVA index is suitable for investment scheme selection and EVA is more suitable for being performance evaluation index.
作者 施大伟
出处 《当代石油石化》 CAS 2011年第11期29-32,50,共4页 Petroleum & Petrochemical Today
关键词 经济增加值 净现值 投资方案 业绩评价 EVA,NPV,investment scheme,performance evaluation
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  • 2蒋培宇.EVA:最炙手可热的财务理念[N].21世纪经济报道,2002-7-22.
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