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20世纪以来,在评价公司经营业绩时出现一种评价指标EVA,这种评价指标的评价效果高于传统的会计指标,它与企业创造的价值更加相关联,对企业的经济效益和企业的盈利能力,EVA能够更真实的给予反馈。当今社会,市场经济发展迅速,竞争的激烈程度也日益增加,在国外EAV在很多知名企业取得了颇为显著的成果,但在我国EVA还仅仅停留在理论研究的初级阶段,所以,在EVA的使用和对EVA的全面管理成为我国一个重要的研究课题。
Since the 20th century, when evaluating the operating performance of a company, an evaluation index EVA appears. The evaluation index of this kind of evaluation index is higher than the traditional accounting index. It is more connected with the value created by the enterprise, and has an impact on the enterprise’s economic efficiency and the profitability of the enterprise Capabilities, EVA gives more real feedback. In today’s society, the market economy is developing rapidly and the competition is becoming increasingly fierce. EAV made quite remarkable achievements in many famous enterprises in foreign countries. However, in our country, EVA only stays in the initial stage of theoretical research. Therefore, The use and comprehensive management of EVA has become an important research topic in our country.