一、经济增加值的概念所谓经济增加值（ＥＶＡ）,简单地说,就是一定时期的企业税后经营净利润与投入资本的资金成本的差额。它实际上反映的是企业一定时期的经济学利润。如果ＥＶＡ的值为正,则表示公司获得的收益高于为其投入的资本加权平均成本,即公司为股东创造了新价值;若Ｅ First, the concept of economic value-added The so-called economic value-added (EVA), simply put, is a period of corporate net profit after tax and the capital cost of capital invested in the difference. It actually reflects the economic profits of a certain period of business. If the value of EVA is positive, it means that the gain of the company is higher than the weighted average cost of capital invested. That is, the company creates new value for the shareholders. If E