| 经济增加值(EVA)在中国的应用问题探析 |
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| 引用本文： | 谷洪才,付婷婷.经济增加值(EVA)在中国的应用问题探析[J].价值工程,2005,24(6):28-31. |
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| 作者姓名： | 谷洪才 付婷婷 |
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| 作者单位： | 1. 山东大学管理学院,济南,250100
2. 山东科技大学研究生教育学院,青岛,266510 |
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| 摘 要： | 经济增加值(EVA)近年来在我国引起了普遍关注,因此在中国目前条件下能否引进EVA,怎样应用EVA便成为我们面前亟待解决的一个现实问题。本文试从EVA理论的内涵和实质3M+2C谈起,论述了我国引入EVA的必要性和可能性,最后对EVA的本意应用和引申应用作了一简要论述。这对于指导我国企业当前应怎样认识和使用EVA具有重要的现实意义。
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| 关 键 词： | 经济增加值 资本成本 业绩评价 |
| 文章编号： | 1006-4311(2005)06-0028-04 |
Talking about the Application of EVA in China |
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| Gu Hongcai,Fu Tingting.Talking about the Application of EVA in China[J].Value Engineering,2005,24(6):28-31. |
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| Authors: | Gu Hongcai Fu Tingting |
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| Abstract: | The economic value added( EVA) has drawn common concern in our country in recent years, but whether we could introduce EVA and how to use it are a realistic problem in front of us under realistic condition of our country at present. The paper tries to speak from the definition of EVA and essence of 3 Ms and 2 Cs theory, and expound the necessity and possibility of introducing EVA in our country in this text, and use a brief argumentation to the original and amplified applications of EVA at last. These arguments have important realistic meanings about how to know and how to use EVA in our enterprises. |
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| Keywords: | economic value added(EVA) capital cost achievement appraised |
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