摘要
EVA(经济增加值),是20世纪90年代以来最受理论界和实务界关注的企业业绩评价指标之一。本文分析了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E-VA,EVA的应用前景被广泛看好。
EVA is one of the most concerned performance valuation indexes from its birth in 1990s .Being a new index, EVA can reflect the added economic benefits or income of capital and measure real profits or creation of value in an aU-round way. It is a long-term reform for enterprises to pursue EVA management system, especiaUy for listed companies .It suggests that EVA be applied into financial management on the analysis of the advantages of EVA compared with other financial indicators.
出处
《亚太经济》
CSSCI
北大核心
2007年第2期90-92,共3页
Asia-Pacific Economic Review
关键词
经济增加值
企业价值评估
企业价值
EVA （economic value added） Enterprise Value Evaluation Enterprise
