经济增加值(EVA):财务管理的新视角

EVA:A New Way of Financial Management

经济增加值是美国一家咨询公司提出的评价业绩和进行财务管理的新方法。其核心在于考虑了权益资本的成本 ,在计算该指标时还需对 GAAP进行调整。本文论述了其基本原理 ,这对改进我国财务管理有重要借鉴作用。

EVA is a new way proposed by a consulting firm for performance measure and financial management.The key viewpoints of EVA are that EVA include cost of equity capital,and get EVA by adjusting GAAP.This paper explores the basic principle of EVA,and argues that it will be helpful for our financial management.