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经济增加值作为一个新型绩效评价指标在我国正处于推广当中。本文在简要理解其工作原理的基础上,一方面分析了经济增加值的优越性,另一方面需要注意该指标计算的争议性,特别是基于会计处理的调整可能导致理解的分歧和困难。建议理论与实务两界强化案例与实地研究,以保证该指标简便而有效地落到实处。
Economic value added as a new performance evaluation index in our country is in the promotion. On the basis of a brief understanding of its working principle, this paper analyzes the superiority of economic value added on the one hand, and on the other hand needs to pay attention to the controversy in the calculation of this indicator. In particular, adjustments based on accounting treatment may lead to disagreements and difficulties in understanding. It is suggested that both the theory and practice strengthen case studies and field studies so as to ensure that the indicator is implemented simply and effectively.