经济增加值(EVA)及其在石油石化企业的应用

EVA and Its Application in Petroleum & Petrochemical Enterprises

进入新世纪以来,随着企业管理在战略理论和财务理论的相互融合,以及企业越来越深受货币市场和资本市场影响的事实,企业管理已进入价值管理时代。本文从经济增加值产生的背景、发展过程、实施EVA考核的意义等方面进行了研究,并结合石油石化企业实际,对近年来EVA的应用进行了分析和探讨。

Since entering into the new century, following enterprise management＇s mutual integration in strategic theory and financial theory, as well as the fact that enterprises have been affected more and more by currency market and capital market, enterprise management has entered into the era of value management. The article studies in the aspects of EVA generation background, development course and the significance of implementing EVA assessment. Combining with the reality of petroleum petrochemical enterprises, it analyzes and probes into EVA＇s application in recent years.