浅谈对经济增加值（EVA）考核的认识

Learn from Domestic and foreign Experience in cultivating marine economy＇ carrier in Jiangsu province

近年来,国资监管部门开始实施EVA考核,由于EVA计算公式繁琐,使多数非会计专业人员理解困难,导致EVA考核的作用还没有真正发挥。笔者试图用通俗的语言,对EVA的定义、考核的意义、资本及资本成本的确认等内容进行阐述,以期对实际工作有一定的帮助和指导作用。

Jiangsu marine economy ranked last in the marine economy in the entire coastal region, does not meet the Jiangsu province as the country＇s economic status. From the marine economy carrier angles, first, learns from foreign experience in the development of marine economy in developed countries, more domestic marine e- conomy province of good practices, secondly, proposes appropriate conditions, finally, gives countermeasures in the development of marine economy in Jiangsu.