摘要
经济增加值作为一种衡量企业价值增值的指标 ,与传统的会计利润相比 ,能更为合理、全面地衡量企业经营绩效 ,然而我国对其的认识和应用刚刚起步。本文对经济增加值的先进性和合理性进行了分析 ,并对经济增加值的确定方法和评定基准进行了探讨 。
As a measure of corporation value creation, Economic Value Added (EVA) can evaluate the corporate performance more reasonable and comprehensive than traditional measures. This article analyses advancement and rationality of EVA, the calculation method, the criteria of appraisement, in order to enhance its practicability in the field of enterprise appraisal and encouragement mechanism in China.
出处
《北京科技大学学报（社会科学版）》
2003年第4期84-86,共3页
Journal of University of Science and Technology Beijing(Social Sciences Edition)
