摘要
文章简要介绍了MVA与EVA的概念、由来及其启示,讨论了MVA与EVA的关系,最后分析了EVA与其他评价指标相比的优势所在,指出财务管理应适时引入EVA。
This paper briefly introduces the concept, the origin and the enlightnment of MVA and EVA. The relationship between MVA and EVA is discussed, then. At last, it suggestes that EVA be applied into financial management on the analysis of the advantages of EVA compared with other financial indicators.
出处
《上海立信会计学院学报》
2005年第6期54-56,共3页
Journal of Shanghai Lixin University of Commerce
关键词
市场附加值
经济附加值
market value added
economic value added
