摘要
EVA(经济增加值)不仅是一个公司业绩评价指标,而且是一种全面财务管理的架构。它可影响一个公司从董事会到公司基层上上下下的所有决策。本文论述了EVA在固定资产更新决策中的应用,并与其他的决策方法进行了比较。最后得出了增加企业EVA,提高企业价值的几种途径。
Economic Value-added is not only an index of corporate achievement,but also a framework of overall financial management.It affects a corporate's all decisions.The paper discusses the application of EVA in fixed assets renovation decision,and at the same time compares with other decision methods.Finally,it raises several ways to increase corporate EVA and corporate value.
