经济增加值模型,简称EVA,是Stern Stewart咨询公司开发的一种新型的价值分析工具和业绩评价指标,是基于剩余收益思想发展起来的新型价值模型。当前,在EVA体系的深入发展下,其被广泛应用于企业项目投资决策中,受到了相关学者的关注。 EVA, a new value analysis tool and performance evaluation index developed by Stern Stewart Consulting Company, is a new value model developed based on the idea of ​​residual income. At present, under the further development of EVA system, it has been widely used in the investment decision-making of enterprise projects and has drawn the attention of relevant scholars.