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首先介绍了创值(EVA)的基本定义,在此基础上对创值与一些主要传统利润指标在评价公司绩效方面的作用进行了分析比较,从而说明了在我国引入创值标准的重要意义。
Firstly, it introduces the basic definition of value-added (EVA). Based on this, it analyzes and compares the role of value creation with some major traditional profit indicators in evaluating company performance, thus illustrating the significance of introducing value-creating standards in China.