我国经济增加值(EVA)应用的理论研究及实践分析

Theory Research and Practice Analysis on the Application of Economic Value Added in China

我国许多企业对EVA进行了尝试性应用,一些学者对EVA在我国的应用也进行了探讨,但我国推广EVA还存在一些需要解决的问题。通过对EVA在我国应用的理论研究及其在我国企业的应用实践中存在的问题和原因的分析,提出了促进我国有效利用EVA的几点具体措施。

Many Chinese enterprises have made a trial application of EVA, while some scholars have done some research on the usage of EVA in our country. But there are some problems needed to be solved in the popularization of EVA in China. Through the theoretical research on the application of EVA in our country, as well as the analysis on the problems and the causes in the application of EVA in our enterprises, several corre- sponding measures are come up with in order to promote the effective use of EVA in our country.