经济增加值(EVA),即经济学意义上的税后利润,等于税后经营利润减去债务和股本成本,是所有成本被扣除后的剩余收入。多年来,经济增加值被企业界应用,在企业绩效评价方面取得了显著成效,但在实施过程中也面临着一些困难,本文试进行分析。 Economic value added (EVA), which is an after-tax profit in the economic sense, is equal to operating profit after tax minus debt and cost of equity, which is the residual income after all costs have been deducted. Over the years, economic value added by the business community has made remarkable achievements in the performance evaluation of enterprises, but in the implementation process also faces some difficulties, this paper try to analyze.