| 试论经济增加值(EVA)在业绩评价中的优点与局限性 |
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| 引用本文： | 牟韶红,朱珊. 试论经济增加值(EVA)在业绩评价中的优点与局限性[J]. 价值工程, 2005, 24(12): 38-40 |
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| 作者姓名： | 牟韶红 朱珊 |
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| 作者单位： | 山东经济学院,济南,250014;山东经济学院,济南,250014 |
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| 摘 要： | EVA,即经济增加值,是从税后净营业利润扣除包括权益和债务的所有资本成本后的经济利润,是公司业绩度量的指标,衡量企业创造的股东财富的多少。本文就EVA指标加以分析评价,从不同方面分析了EVA的优点与局限性,同时指出其在我国企业实际应用中存在的问题,并提出几点建议。
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| 关 键 词： | 经济增加值 资本成本 经济价值 |
| 文章编号： | 1006-4311（2005）12-0038-03 |
Discussing the Advantage and Confinement of Economic Value Added (EVA) in Achievement Appraisal |
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| Mou Shaohong,Zhu Shan. Discussing the Advantage and Confinement of Economic Value Added (EVA) in Achievement Appraisal[J]. Value Engineering, 2005, 24(12): 38-40 |
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| Authors: | Mou Shaohong Zhu Shan |
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| Affiliation: | Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | EVA, Economic Value Added, is an economic profit after drawing all capital cost of owner's equity and debt from Net Operating Profit After Tax, it is a index of the tolerance of company's achievement, weigh the amount of the wealth that enterprises create of the shareholder. This text analyses the advantage and Confinement of EVA from different respects, points out its limitation existing in enterprise's practical application of our country and proposes some suggestions at the same time. |
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| Keywords: | Economic Value Added(EVA) capital cost economic value |
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