| 经济增加值(EVA)指标应用的思考 |
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| 引用本文： | 牟伟明. 经济增加值(EVA)指标应用的思考[J]. 财会通讯, 2005, 0(12) |
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| 作者姓名： | 牟伟明 |
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| 作者单位： | 常州工学院 江苏 |
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| 摘 要： | 实现企业价值最大化是财务管理的主要目标。如何以科学、公正、合理、可行的企业业绩评价指标来认识公司的价值是财务会计理论和实务深入发展的主线。经济增加值(EVA)近年在我国引起了关注,本文试图对 EVA指标作一些深入的思考和解析,为EVA的应用提供有益参考。
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| 关 键 词： | 经济增加值(EVA) 企业价值 业绩评价 资本成本 |
Thinking about Application of Economic Value Added ( EVA ) Quote |
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| Mou Weiming. Thinking about Application of Economic Value Added ( EVA ) Quote[J]. Communication of Finance and Accounting, 2005, 0(12) |
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| Authors: | Mou Weiming |
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| Abstract: | Realizing maximum value of enterprise is the main target of financial management.The masterstroke of financial accounting theory and practice's development deeply is how to embody company's value with scientific,fair,reasonable and feasible enterprise achievement evaluation quota.EVA is concerned in China in late years. This article tries to analyze deeply EVA quota,offering reference for application of EVA. |
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| Keywords: | EVA Enterprise Value Achievement evaluation Capital cost |
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