【摘要】 EVA或附加经济价值 ,是指从企业息前税后利润中扣除资金总成本后的余额 ,它是全面衡量企业生产经营真正盈利或创造价值的一个指标或一种规则。EVA理论近年来流行于欧美等国 ,已引起我国有关学者的重视。结合我国经济管理体制和有关法规制度的实际 ,从 EVA理论、EVA应用及提高 EVA途径三方面对附加经济价值进行了全面系统研究。更多还原

【Abstract】 EVA or added economic value-deducting capital cost from profit before interest after tax. It can be used to value true profit of entity. EVA has been popular in Europe & America and Chinese scholars have begun to pay attention to it. The paper focuses on theory, applying and improving of AVA and presents the author’s viewpoint.更多还原