【摘要】 本文在对EVA和MVA理论体系推导和中国实际研究的基础上,认为价值增加法作为近年来在美国提出,并在西方国家具有广泛应用的一种公司投资价值评估的体系,在理论上优于传统会计指标,但目前中国市场并不具备应用的条件,不过市场条件正在明显改善更多还原

【Abstract】 This essay studies the theoretical system and application of EVA and MVA in China , it finds that value added method is better than traditional accounting indicator . As a new corporate evaluation method , EVA is widely used in west countries , in China , there is not accommodate environment for EVA use now , but the condition of its use is becoming better .更多还原