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EBITDA指标最早是在20世纪80年代中期投资者利用杠杆原理收购投资机构且并购企业进行评估时使用的财务指标,近年来该指标被私人公司广泛使用,用以计算公司经营业绩。随着经济全球化的到来,EBITDA越来越受到国内企业及投资机构的青睐,但是任何一种理论或者方法在实践中的运用都不可能是完美的,本文试图通过探讨EBITDA的重要性和具体应用中存在的不足,提出关于EBITDA指标的优化方法。
The earliest EBITDA indicator was the financial indicator used by investors in the mid-1980s when they used leverage to acquire investment agencies and the M & A firms conducted the assessment. In recent years, the indicator has been widely used by private companies to calculate the company’s operating results. With the advent of economic globalization, EBITDA is increasingly favored by domestic enterprises and investment institutions. However, the application of any theory or method in practice can not be perfect. This paper attempts to explore the importance and specificities of EBITDA Application of the existing shortcomings, proposed optimization of EBITDA indicators.