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如何衡量一个企业的资金在其经营过程中发挥了多大的效益?通常我们分析一个企业经营的好坏是看其是否盈利了,看其资金利润率是多少。现在,这种观点受到了挑战。准确地说,是受到“附加经济价值”规则的挑战。 对我国企业界来说,“附加经济价值”规则尚是一种全新的理论,但在美国已风靡一时。美国一些备受尊重的大公司按照“附加经济价值”(EVA)规则来经营他们的公司已大大提高了他们公司的价值,美国的《幸福》杂志称之为“创造财富的真正关键”。我国企业要想在日益开放的市场经济中站稳脚跟,借鉴国外先进的管理方法是必要的。
How to measure the effectiveness of a company’s funds in its business operations? Usually, we analyze whether a company’s business is good or bad is to see whether it is profitable, and see how much its financial profitability is. This view is now challenged. To be precise, it is the challenge of the “additional economic value” rule. For our country’s business community, the “additional economic value” rule is still a new theory, but it has become all the rage in the United States. Some well-respected large companies in the United States operating their companies in accordance with the “additional economic value” (EVA) rules have greatly increased the value of their companies. The “Happiness” magazine of the United States calls it “the real key to creating wealth.” It is necessary for Chinese enterprises to gain a firm foothold in an increasingly open market economy and learn from foreign advanced management methods.