摘要
基于价值的企业业绩衡量指标———经济增加值,日益受到人们的重视。文章通过将EVA与传统财务指标进行比较、研究EVA的功能,探讨EVA在衡量和促进企业创造价值中的意义,同时还讨论了EVA在具体运用过程中如何进行会计调整以及企业如何提高EVA的有关途径。
As a corporate performance measure, EVA has attracted considerable attention. With the comparison between EVA and conventional financial measures and the study of EVA functioning principles, this paper explores how EVA assess and promote the value creation in enterprises. The paper also discusses how to make accounting adjustments, how to improve EVA, and highlights some problems.
出处
《集美大学学报（哲学社会科学版）》
2004年第1期58-62,共5页
Journal of Jimei University：Philosophy and Social Sciences
关键词
经济增加值
价值创造
业绩衡量
economic value added
value creation
performance measure
