摘要
传统的业绩评价指标以"会计利润"为基础,忽略了权益资本成本的确认与计量,而且存在人为操纵的风险,因而难以真实反映企业的经营业绩。EVA指标引入了资本成本理念,并对会计报表项目进行了有效调整,从而能使企业的业绩评价建立在更加真实可比的基础之上。主要对EVA指标的基本理论及其功效进行了探讨。
Traditional evaluation criteria for managerial performance could hardly reflect the true situation of a business because they based on accounting profits, ignoring the measurement and recognition of equity capital cost, and had the risk of being manipulated. EVA criteria introduce the ideas of capital cost and efficiently adjust the items of accounting statement. So the evaluation criteria of managerial performance can base on a more comparable and precise foundation. This article is mainly dedicated to the basic theory of EVA criteria and their effects.
出处
《长沙交通学院学报》
2004年第1期81-84,共4页
Journal of Changsha Communications University
关键词
业绩评价
EVA
会计利润
资本成本
企业价值
evaluation of managerial performance
EVA
accounting profits
capital cost
value of business
