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经济附加值(Economic Value Added,简称EVA)是由美国学者Stewart提出,并由美国思腾思特咨询公司(Stern Stewart & Co.)注册并实施的一套以经济增加值理念为基础的财务管理系统、决策机制及激励报酬制度。
Economic Value Added (EVA) is a set of financial management concepts based on the concept of economic value added by Stewart, a U.S. scholar, and registered and implemented by Stern Stewart & Co. System, decision-making mechanism and incentive compensation system.