| 基于价值创造的EVA指标 |
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| 引用本文： | 欧阳军. 基于价值创造的EVA指标[J]. 科技和产业, 2007, 7(3): 62-64 |
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| 作者姓名： | 欧阳军 |
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| 作者单位： | 湖北省建筑工程总公司,第三工程公司,湖北,荆州,434100 |
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| 摘 要： | 在当前的国有企业改革中,国资委明确提出要积极探索EVA等方法用于改进国有企业的管理现状。斯滕斯特公司(Stern Stewart & Co)在上世纪八十年代末首先提出并注册EVA指标,由于该指标致力于反映企业的经济增加值,更好的反映了企业的经营收益和企业全部的资本成本,比会计利润指标具有更好的优越性。其可以由财务会计指标调整得出,使用方便,同时在保留财务会计指标信息的同时,弥补财务会计指标的缺点。当前,EVA指标主要用于企业的价值评估和企业管理。
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| 关 键 词： | 经济增加值 EVA 剩余收益 |
| 文章编号： | 1671-1807(2007)03-0062-03 |
| 修稿时间： | 2006-10-15 |
EVA Index Based on Creating Value |
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| OUYANG Jun. EVA Index Based on Creating Value[J]. SCIENCE TECHNOLOGY AND INDUSTRIAL, 2007, 7(3): 62-64 |
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| Authors: | OUYANG Jun |
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| Abstract: | during the reform of state-owned enterprises,WWW thinks the approach of EVA is active and beneficial to improve the management of enterprises.Stern Stewart & Co firstly brought up and registered the index of EVA.Because EVA can reflect firm's economic value added and also the firm's operating earnings and firm's whole capital cost,the index is better than accounting's profit.And it can get from adjusting the accounting's indexes,so it can keep the information of accounting's indexes and meanwhile adjust the shortcoming of accounting's indexes.Nowadays,EVA is mainly used in evaluating enterprise's value and enterprise's management. |
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| Keywords: | EVA |
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