所谓经济增加值(EVA),简单地说,就是企业资本收益与资本成本之间的差,也就是一定时期的企业税后经营净利润与全部投入资本成本之间的差额。EVA为正值,表示公司获得的收益高于为获得此项收益而投入的资本成本,即公司为股东创造了新价值;相反,EVA为负值时,则表示股东的财富在减少 The so-called economic value added (EVA), simply put, is the difference between the return on capital and the cost of capital, which is the difference between the net operating profit after tax and the total cost of capital invested for a certain period of time. EVA is positive, indicating that the company’s income is higher than the capital cost invested in gaining the benefit. That is, the company creates new value for shareholders. On the contrary, when EVA is negative, it means the shareholders’ wealth is decreasing