摘要
从EVA的视角分析了新准则,指出新准则理论与EVA理论存在共同点的同时,更多的是新准则体系在许多方面受到EVA理论的冲击,它是一个有待不断创新和完善的准则理论。
This text analyzes from the EVA angle of view new ＂The Corporate Accounting Standard＂,points out new standard theories and EVA theories exist a little bit common of in the meantime ,more is the impact that the new standard system is in many respect to be subjected to EVA theories, it is a continuously creative with perfect standard theories in the future.
出处
《价值工程》
2009年第4期153-155,共3页
Value Engineering
关键词
新企业会计准则
EVA挑战
new ＂The Corporate Accounting Standard＂
EVA challenge
