摘要
经济增加值(EVA)模型是企业价值评估的一种全新模型。EVA的特点是追求企业价值最大化,注重非财务资本在创造企业价值的作用。EVA在资产评估中运用时,应该在原有模型上进行修正,并注意恰当的操作方法。
EVA model is a kind of new model in business appraisal. The character of EVA isto pursue maximum value of firm, which laid stress on the function of non-financialcapital in creating business value. Amendment of the model should be done inappraisal and proper usage should be noticed.
出处
《中国资产评估》
CSSCI
2003年第6期21-24,共4页
Appraisal Journal of China
