摘要
EVA(经济增加值)逐渐成为国际通用的公司治理和业绩评价指标。但由于EVA指标自身的不完善及我国目前资本市场的不发达,EVA在中国的广泛应用还有待时日;EVA在完善公司治理结构、有效配置社会资源、改善管理者行为方式等方面具有积极的作用。
EVA (Econmic Value Added) gradually becomes international index of performance evaluation and company management. Although EVA indexes are not consummated and capital market of China poorly develops and EVA has not become popular in China, EVA plays positive role in consummation of company management, effective allocation of social resources and change of the behavior of managers and
