| 运用EVA提高国有资产管理效率 |
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| 引用本文： | 欧阳明,欧阳军.运用EVA提高国有资产管理效率[J].企业活力,2011(2):78-80. |
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| 作者姓名： | 欧阳明 欧阳军 |
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| 作者单位： | 1. 北京市平谷区国家税务局,北京,101200
2. 湖北省建筑工程总公司第三工程公司,荆州,434100 |
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| 摘 要： | EVA要求扣除权益资本成本,保护了出资人利益,一定程度上解决了出资人和经营者之间的委托代理问题,防止国有资产流失;EVA是创值指标,不仅利于国有资产的保值,还利于国有资产增值;EVA对企业的研发费用采用按收益期分摊,利于鼓励企业进行技术研发和更新;EVA指标将战略性投资费用暂时刨除在成本外,鼓励企业进行战略投资,考虑企业的长远利益和持久发展。
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| 关 键 词： | 国有资产 经济增加值 EVA 管理 |
Using EVA to Improve the Efficiency of State-owned Assets'Management |
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| Ouyang Ming,Ouyang Jun.Using EVA to Improve the Efficiency of State-owned Assets'Management[J].Enterprise Vitality,2011(2):78-80. |
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| Authors: | Ouyang Ming Ouyang Jun |
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| Institution: | 1. Pinggu Municipal Office, State Administration of Taxation, Beijing 101200, China; 2. the Third Engineering Company of Hubei Constructional Engineering General Corporation, Jingzhou 434100, China) |
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| Abstract: | EVA requires to deduct the cost of equity capital, so it can protect the interests of investors and partly solve the agency problem and prevent,the loss of state-owned assets. EVA is an index of value creation, so it is beneficial to the preservation and increase of state-owned assets. EVA can encourage enterprises to conduct R＆D through apportionment of expenses of R＆D during its earning period. EVA can also encourage enterprises to make strategic investments through temporarily excluding the strategic investment expense from the cost. |
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| Keywords: | EVA |
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