EVA 作为业绩评价指标,综合考虑了企业投入资本的规模、税后平均资本成本以及资本收益,能够较为真实地反映企业的经营业绩。将EVA 评价指标引入报业集团业绩评价系统,可以更全面地反映各经营单位资本运营的增值情况,更科学地解释它们真实的经营业绩。 As a performance appraisal index, EVA comprehensively considers the scale of invested capital, the average after-tax cost of capital and the return of capital, which can reflect the operating performance of the enterprise more truthfully. Introducing the EVA evaluation index into the newspaper group performance evaluation system can more fully reflect the value-added of the capital operation of each business unit and explain their real business performance more scientifically.