经济增加值在风电项目经济评价中的应用

经济增加值（EVA）是一定时期内的企业税后经营净利润与投入资本的费用的差额，是衡量企业价值创造能力的指标。研究与讨论了EVA指标在风电项目经济评价中的作用、计算方法和应用价值，通过对风电项目实例分析，认为在将要开展前期工作的投资项目经济评价中引入EVA指标是必要、可行和有效的，对投资决策和项目优选均具有一定的实践意义。

Application of EVA in Economic Evaluation for Wind Power Projects

Economic value added （EVA） is the difference between the net operating profit after taxes （NOPAT） and the capital invested for a company in a certain period of time. It is an index to measure the value creation ability of the company. This paper studies and discusses the effects of EVA in the economic evaluation of wind power projects, as well as the calculating methods and application value of EVA. Results of a case study on a real wind power project clearly indicate that introduction of EVA in the economic evaluation of investment for a project at the preliminary stage is necessary, feasible and effective, and that it is also of practical significance in the optimized selection of projects and decision-making of the investment.