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随着股份制经济的发展 ,对股本资本成本的核算是关系到股份公司管理和宏观经济质量总体水平的一个不容忽视的问题。目前 ,我国股份公司的决策、经营、内部绩效激励机制 ,都是建立在以利润为核心的财务指标上 ,而利润指标缺乏对公司资本成本的完整核算 ,可能掩盖表面盈利状况下 ,股份制经济资产的总体缩水。EVA核算指标是衡量公司价值和公司股票价格构成的一个更具本质的财务指标 ,我国应加强对这一指标体系的研究 ,并将其推广应用。
With the development of joint-stock economy, accounting of the cost of capital stock is an issue that can not be neglected, which is related to the overall management of the stock company and the macroeconomic quality. At present, the decision-making, management and internal performance incentive mechanism of our country's stock companies are all based on the profit-oriented financial indicators. However, the profit indicators lack a complete accounting of the company's capital costs and may cover up the situation of the surface profitability. The joint-stock economic assets The overall shrinkage. EVA accounting index is a more essential financial indicator to measure the value of the company and the stock price of the company. Our country should strengthen the research on this index system and popularize and apply it.