经济增加值(EVA)价值管理体系能够科学评价企业经营者的业绩和为股东创造的价值,20世纪90年代中期以后逐渐在国外获得广泛应用,目前已成为我国传统业绩衡量指标体系的重要补充。我国新会计准则已将生物资产按用途分为消耗性生物资产、生产性生物资产和公益性生物资产。结合林木类消耗性生物资产会计核算的特点,分析如何运用经济增加值价值管理体系评价其经济性。 EVA value management system can scientifically evaluate the performance of business managers and the value created for shareholders. Since the mid-1990s, EVA value management system has been widely used abroad and has become an important complement to China’s traditional performance measurement index system. The new accounting standards in our country have classified biological assets into consumable biological assets, productive biological assets and public welfare biological assets. Combining the characteristics of forest biological accounting of consumptive biological assets, this paper analyzes how to use economic value added value management system to evaluate its economy.