| EVA与传统业绩衡量指标的比较研究 |
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| 引用本文： | 戴芸.EVA与传统业绩衡量指标的比较研究[J].商品储运与养护,2011(1). |
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| 作者姓名： | 戴芸 |
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| 作者单位： | 大唐石门发电有限责任公司; |
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| 摘 要： | 文中将EVA与净利润、每股收益、资本收益率及净资产收益率四个传统指标进行了对比分析,全面地阐述了EVA的原理及其区别于传统财务分析指标的特点,以期对我国企业运用EVA指标有所帮助。
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| 关 键 词： | EVA 净利润 每股收益 资本收益率 净资产收益率 |
The Comparative Research of EVA and Traditional Performance Indicators |
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| DAI Yun.The Comparative Research of EVA and Traditional Performance Indicators[J].Storage Transportation & Preservation of Commodities,2011(1). |
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| Authors: | DAI Yun |
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| Institution: | DAI Yun(Shihmen Datang Power Generation Co.,Ltd.,Shimen 415300,China) |
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| Abstract: | The paper carries on the comparative analysis between Eva and traditional indicators such as NI,EPS,ROI and ROE.On this basis,the paper illustrates the basic principle and characteristics of Eva comprehensively,and provides a useful reference for domestic enterprises. |
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| Keywords: | EVA NI EPS ROI RO |
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