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EVA估值模型可以视为净利润折现法的派生或优化模型EVA是经济增加值(Economic Value Added)的英文缩写,由美国的Stern Stewart咨询公司最早确立。自1993年9月《财富》杂志发表后,EVA作为一种基于价值的管理理念和方法逐渐为实务界认同,并作为一种新的公司治理,业绩评估和价值估值标准,在全球范围内广泛应用。EVA估值模型为资产评估实务工作开辟了新的视角
EVA valuation model can be regarded as a derivative or optimization model of the net profit discount method EVA is an abbreviation of Economic Value Added, which was first established by Stern Stewart Consulting Company in the United States. Since the publication of Fortune in September 1993, EVA has gradually become recognized as a value-based management concept and methodology and has been used worldwide as a new corporate governance, performance measurement and valuation standard widely used. EVA valuation model opens up a new perspective for asset valuation practice