| 对新《企业会计准则》的基于EVA分析 |
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| 引用本文： | 鲍军瑞.对新《企业会计准则》的基于EVA分析[J].价值工程,2009,28(4):153-155. |
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| 作者姓名： | 鲍军瑞 |
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| 作者单位： | 安徽协亚房地产开发集团有限公司,马鞍山,243000 |
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| 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。
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| 关 键 词： | 新企业会计准则 EVA挑战 |
On New "The Corporate Accounting Standard"Based on EVA Analysis |
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| Bao Junrui.On New "The Corporate Accounting Standard"Based on EVA Analysis[J].Value Engineering,2009,28(4):153-155. |
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| Authors: | Bao Junrui |
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| Institution: | Bao dunrui (Anhui Xieya Real Estate Development Group Co. Ltd. ,Ma＇anshan 243000,China) |
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| Abstract: | 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. |
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| Keywords: | new "The Corporate Accounting Standard" EVA challenge |
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