| 新会计准则下 EVA 业绩评价方法及应用探讨 |
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| 引用本文： | 向静. 新会计准则下 EVA 业绩评价方法及应用探讨[J]. 企业科技与发展, 2012, 0(7): 69-70 |
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| 作者姓名： | 向静 |
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| 作者单位： | 广西电视台,广西南宁530022 |
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| 摘 要： | EVA 是企业用于业绩评价的一种新方法.EVA 自产生以来就表现出其强大的生命力,在国外企业中应用广泛,在我国也逐渐掀起应用 EVA 的热潮.文章介绍了在新会计准则颁布以后,EVA 在我国的应用状况
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| 关 键 词： | EVA 新会计准则 资本成本 |
EVA Performance Appraisal Methods and the Application under the New Accounting Standards |
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| XIANG Jing. EVA Performance Appraisal Methods and the Application under the New Accounting Standards[J]. , 2012, 0(7): 69-70 |
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| Authors: | XIANG Jing |
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| Affiliation: | XIANG Jing (Guangxi Television,Nanning Guangxi 530022) |
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| Abstract: | EVA refers to a new way that enterprises apply to evaluate the performance.Since it was born,EVA has showed its strong vitality and been applied to many foreign enterprises,when many enterprises in China has increasingly applied it.The paper introduces its apphcations in China,since the new accounting standards issued. |
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| Keywords: | EVA new accounting standards cost of capital |
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