EVA的计算方法及效用分析

Analysis of Caculation Methods and Effectiveness of EVA

从新的财务衡量指标EVA的概念出发 ,重点介绍了EVA计算方法中的对传统会计项目的调整方法 ,分析了EVA方法在企业管理中所发挥的效用 .并指出 ,EVA方法作为一种全新的管理模式和激励机制必将成为我国企业管理中重要的评价方法之一 .

This article discusses the basic concepts of EVA,introduces the adjustment of items of conventional accounting in the caculation and analyses the effectiveness that EVA has on the business management.EVA which in regarded as a new method of business management will become an important method of management and valuation in our enterprises.