摘要
20世纪 80年代美国出现的评价企业业绩的经济增加值 (即EVA ,EconomicValueAdded)法是一种比传统会计利润更加有效的指标和评估体系。EVA的计算因考虑了全部资金成本 ,并对因遵守公认会计原则而扭曲经济真实的报表项目进行调整 ,使得EVA更准确地反映了企业创造的真实经济利润。作为企业业绩评价指标 ,EVA因此有着明显优势。
Economic Value Added-the new method for corporation performance evaluation,which emerged in 1980s in America,is more affective than traditional accounting earnings.When calculating EVA,we must take the cost of both debitor and equity capital into account,meanwhile,we have to adjust some distorted items in accounting reports resulting from abiding by the GAAP.Therefore,EVA reflects the truth of real corporation economic earnings over the fiscal period more exactly.Being a new indicator for corporation evaluation,EVA has dominant advantages over accounting earnings.
出处
《北方经贸》
2003年第8期111-112,共2页
Northern Economy and Trade
关键词
经济增加值
企业
业绩评价
EVA
全部资本成本
计算
Economic Value Added
cost of both debitor and equity capital
corporation performance evaluation
