新会计准则下EVA业绩评价方法及应用探讨

EVA Performance Appraisal Methods and the Application under the New Accounting Standards

EVA是企业用于业绩评价的一种新方法。EVA自产生以来就表现出其强大的生命力,在国外企业中应用广泛,在我国也逐渐掀起应用EVA的热潮。文章介绍了在新会计准则颁布以后,EVA在我国的应用状况。

EVA refers to a new way that enterprises apply to evaluate the performance. Since it was born, EVA has showed its strong vitality and been applied to many foreign enterprises, when many enterprises in China has increasingly applied it. The paper introduces its applications in China, since the new accounting standards issued.