| 经济附加值分析 |
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| 引用本文： | 赵翠. 经济附加值分析[J]. 河北经贸大学学报, 2003, 24(6): 87-88 |
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| 作者姓名： | 赵翠 |
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| 作者单位： | 河北大学,保定,071000 |
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| 摘 要： | 实现股东价值最大化是现代企业财务管理的目标。然而,传统的绩效评价指标存在缺陷,为此,本文评介一种评价企业经营业绩的新方法———EVA理论,并阐述了EVA理论对我国企业经营管理的启示。
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| 关 键 词： | 经济附加值 经济利润 资本成本 |
| 文章编号： | 1007-2101(2003)06-0087-(02) |
| 修稿时间： | 2003-05-18 |
An Analysis of EVA |
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| Zhao Cui. An Analysis of EVA[J]. Journal Of Hebei University Of Economics and Trade, 2003, 24(6): 87-88 |
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| Authors: | Zhao Cui |
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| Abstract: | Maximizing the interests of shareholders is the goal in modern financial management. However, there exist some deficiencies in the traditional achievement evaluation norms. This paper introduces a new way to evaluate the managerial achievement----EVA theory and states the apocalypse brought by EVA to China's management of enterprises' operation. |
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| Keywords: | economic value added economic profit and cost of capital |
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