试论EVA的经济本质——兼谈EVA对财务与会计的影响

On the Economic Essential Character of EVA——Concurrently on the Impact of EVA upon Financial Affairs and Accounting

以企业契约理论和马克思政治经济学为理论依据 ,分析了EVA的经济本质 ,并进一步阐述了EVA对财务与会计的重要影响。

In this article the author according to the contract theory of enterprise and Marx’s political economics as the theoretical base,analyses the essential character of EVA,then expounds the important impact of EVA upon financial affairs and accounting.