论文部分内容阅读
经济增加值(Economic Value Added,简称EVA)考核体系是1980年代,由美国Stern Stewart公司提供的一套适用于公司价值管理的体系。指公司税后净营业利润扣除债务和股权成本后的利润余额。EVA为什么赢得可持续发展企业的青睐?是由于可持续发展企业需要持续地创造价值,也需要精准地管理价值,
The Economic Value Added (EVA) evaluation system is a set of systems applicable to the management of the company’s value provided by Stern Stewart in the United States in the 1980s. Refers to the company after-tax net operating profit after deducting debt and equity costs after the balance of profits. Why does EVA win the favor of sustainable companies? Because sustainable enterprises need to continuously create value and manage value accurately,