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以价值创造为核心的指标经济增加值(EVA)是一种新的财务管理体系,能有效的克服传统财务指标的缺陷,更全面地评价企业的经营业绩,并能以此为基础制定经理人激励机制,但由于该指标固有的一些缺陷,如计算困难、易受主观因素影响等,它的广泛应用受到了限制。文章从分析经济增加值的特点入手,就应用EVA提出了相关建议。
The Value Creation as the Core Index EVA is a new financial management system that can effectively overcome the shortcomings of traditional financial indicators and more fully evaluate the business performance of the enterprise and can use it as a basis for the formulation of managers Incentive mechanism, but due to some inherent defects of the indicator, such as calculation difficulties, susceptible to subjective factors, its wide application has been limited. Starting from the analysis of the characteristics of economic value added, the article puts forward some suggestions on the application of EVA.