摘要
通过对当今最热门的财务观念———经济增加值 (Economicvalueadded :EVA)进行分析 ,比较了传统业绩评价指标与EVA的优缺点 ;最后 ,文章列举了国外采用EVA所取得的巨大财务业绩 ,这些可供我国企业经营运作加以借鉴。
Abstract:By the analysis of the Economic Value Added:EVA,which is the most heated financial ideas nowadays and the comparison between the traditional achievement evaluation norms and the advantages and disadvantages of the EVA,this paper has listed the great financial achievements by adoption the EVA in foreign countries ,and pointed that those can be the references for China's enterprise operations.
出处
《云南财贸学院学报》
2002年第2期56-60,共5页
Journal of Yunnan Finance and Trade Institute
