摘要
利用“经济增加值”评价企业,可有效地衡量企业经营过程中财富的增量或者资本的沉积;利用“经济增加值”解析企业财富,可以区分财富创造还是财富损失,据此合理分配财富,激发经营者创造财富的积极性,让所有者不担心财富流失;“经济增加值”观念的树立可改善公司治理结构,有利于克服我国企业不重视创新和技术进步的缺点,激发企业经济的活力。
By utilizing the economic value-added to appraise the enterprises, we can evaluate the increment of wealth or deposition of capital in the course of prodcution effectively; we can also distingush whether wealth is created or lost according to this; and expode operator' s enthusiasm by distributing wealth in reason, so that owners don' t need to worry about the loss of wealth. The establishment of economic value-added concept improve managing. It' s helpful for overcoming the short coming that we don' t take innovation and technological advancement seriously,and enterprises vigor is exploded.
出处
《郑州轻工业学院学报(社会科学版)》
2002年第3期27-29,共3页
Journal of Zhengzhou University of Light Industry:Social Science Edition