与会计利润相比,经济利润指标(EVA)以其对资本使用机会成本等的有效地评估,不仅是一个全面衡量经济效益的指标,一种有效的公司业绩度量指标,还是一个全面财务管理的架构。我国自2003年起,央企开始不断引入EVA评价指标,金融危机新形势下,经济利润考核指标将对降低企业资本运用风险、引导科学决策起到影响作用。 Compared with the accounting profit, the economic profit index (EVA), with its effective evaluation of the opportunity cost of capital usage, is not only an indicator of a comprehensive measure of economic efficiency, an effective measure of corporate performance, or a comprehensive financial management Architecture. Since 2003, the central SOEs began to introduce EVA evaluation indexes continuously. Under the new situation of financial crisis, the indicators of economic profit evaluation will play an influential role in reducing the risk of enterprise capital utilization and guiding scientific decision-making.