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税后净利润、每股收益和净资产收益率三项指标通常作为衡量公司业绩指标,由于没有扣除公司股本资本的成本,对公司资本和利润的反映存在部分失真,为了解决这一缺陷,会计学术界提出了经济附加值衡量公司业绩指标,本文就公司传统业绩衡量指标存在的缺陷,经济附加值指标的基本原理,经济附加值的计算方法和经济附加值指标有效性实证分析等经济附加值指标相关问题进行初步探讨。
After-tax net profit, earnings per share and return on net assets are usually three indicators as a measure of company performance indicators, because there is no deduction of the cost of the company’s capital stock, the company’s capital and profits reflected some distortion, in order to solve this shortcoming, accounting The academia put forward economic added value to measure the performance index of the company. Based on the existing defects of the company’s traditional performance measurement index, the basic principle of economic added value index, the calculation method of economic added value and the empirical analysis of the effectiveness of economic added value index, Indicators related issues for a preliminary discussion.