【摘要】 对会计利润评价指标的缺陷进行了剖析,阐述了新经济时代企业业绩评价核心指标的特点,引入经济增加值 EVA作为企业业绩评价的核心指标,并对 EVA 指标运用于企业业绩评价的优势进行了分析。更多还原

【Abstract】 The paper starts with analysis on the defects of financial profitability evaluation indicators.It followed by elabo- ration of the features of the key performance indicators for business under new economic age.Economic value added(EVA) is then introduced as one of the key performance indicators.The advantages of using EVA indicator as performance mea- surement for business is well analyzed at the end of the paper.更多还原