| EVA计算中无风险收益率指标选取方法的探讨 |
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| 引用本文： | 宋健,曾勇.EVA计算中无风险收益率指标选取方法的探讨[J].电子科技大学学报(社会科学版),2003,5(4):9-11. |
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| 作者姓名： | 宋健 曾勇 |
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| 作者单位： | 电子科技大学,成都,610054 |
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| 摘 要： | 经济增加值是美国SternStewart公司提出的评估业绩和进行财务管理的新方法 ,在将这一方法运用于中国上市公司过程中 ,对于如何选取无风险收益率指标 ,本文做了详细分析 ,指出目前使用的几种选取方法存在的缺陷 ,进而提出采用存款利率的替代方法 ,为完善经济增加值的应用提供依据
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| 关 键 词： | EVA 无风险利率 存款利率 |
| 文章编号： | 1008-8105(2003)04-0009-03 |
| 修稿时间： | 2002年11月18 |
View on How to Choose No - Risk Return Rate in EVA Application |
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| SONG Jian,ZENG Yong.View on How to Choose No - Risk Return Rate in EVA Application[J].Journal of University of Electronic Science and Technology of China(Social Sciences Edition),2003,5(4):9-11. |
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| Authors: | SONG Jian ZENG Yong |
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| Institution: | UEST of China Chengdu 610054 China |
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| Abstract: | EVA, developed by Stern Stewart Consulting Company, is a new method for appraisal of the enterprise performance and financial management. In this paper, how to choose the riskless rate of return when EVA is applied to Chinese listed companies is analyzed in detail by illustrating the defects of current methods. The deposit interest rate is proposed accordingly as the substitute. |
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| Keywords: | EVA riskless rate of return deposit interest rate |
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