| 经济增加值:一种全新的业绩衡量指标的多视角分析 |
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| 引用本文： | 魏岚. 经济增加值:一种全新的业绩衡量指标的多视角分析[J]. 财会通讯, 2005, 0(2) |
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| 作者姓名： | 魏岚 |
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| 作者单位： | 中南财经政法大学会计学院 湖北武汉430015 |
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| 摘 要： | 本文以经济增加值(EVA)为主线,分别从三个不同的角度对其进行分析。首先将EVA与会计利润作比较,并通过简化的例子分析其较会计利润的优点;其次从现代财务管理目标的角度分析了EVA是如何将股东利益与利益相关者利益紧密联系起来;最后从薪酬激励的角度对其进行分析,并辅之以图形说明。
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| 关 键 词： | 经济增加值 会计利润 股东财富 薪酬激励 |
An Analysis on EVA:Multiple Views of A Brand New Performance Evaluation Indicator |
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| Wei lan. An Analysis on EVA:Multiple Views of A Brand New Performance Evaluation Indicator[J]. Communication of Finance and Accounting, 2005, 0(2) |
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| Authors: | Wei lan |
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| Abstract: | This essay gives the analysis on the Economic Value Added from three different aspects. First, it illustrates the difference between EVA and accounting profit by analyzing a simplified example. Then, it presents how the interests of stockholders and that of relevancy are coordinated through EVA. Finally, it analyzes the EVA from the payment motivating point of view, and a graph is showed in additional. |
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| Keywords: | Economic value added Accounting profit Payment motivating |
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