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经济增加值(EVA)作为一种全新理念的企业业绩衡量和价值管理方法,正在受到国内企业越来越广泛的重视和应用。但是,由于计算EVA需要进行大量的会计调整,大大增加了工作的复杂性,就我国国有企业目前的会计核算和财务管理现状而言,在技术上很难取得会计调整所需要的全部相关数据,从而妨碍了EVA的广泛应用。
Economic value added (EVA) as a new concept of corporate performance measurement and value management methods, are being more and more widespread attention and application of domestic enterprises. However, the calculation of EVA requires a lot of accounting adjustments, greatly increasing the complexity of the work. As far as the present state of accounting and financial management of state-owned enterprises in our country is concerned, it is technically difficult to obtain all relevant data required for accounting adjustment. Thus hindering the widespread use of EVA.