| EVA应用现状分析 |
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| 引用本文： | 王燕妮,王安民.EVA应用现状分析[J].西安电子科技大学学报(社会科学版),2004,14(3):62-65. |
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| 作者姓名： | 王燕妮 王安民 |
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| 作者单位： | 西安电子科技大学,经济管理学院,陕西,西安,710071 |
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| 摘 要： | EVA作为一种有效的业绩评价方法和企业管理工具,在国外得以快速发展和广泛应用。而在我国还是一个新概念,无论是理论研究还是实践探索都处于刚刚起步阶段。如此悬殊的差距,原因何在?本文认为,应从EVA理论与我国企业和市场两方面寻找原因。
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| 关 键 词： | EVA 经济附加值 业绩评价 企业管理 |
| 文章编号： | 1008-472X(2004)03-0062-04 |
| 修稿时间： | 2004年3月3日 |
The Analysis of Present Applied Situation of EVA |
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| WANG Yan-ni,WANG An-min.The Analysis of Present Applied Situation of EVA[J].Journal of Xidian University (Social Sciences Edition),2004,14(3):62-65. |
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| Authors: | WANG Yan-ni WANG An-min |
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| Abstract: | As an effective operating performance measure method and enterprise management tool, EVA has been developed rapidly and applied extensively in foreign corporations. But EVA is a new concept in China. It is in an initial stage both theory research and practice explore. Why it has so great disparity? The treatise gives two sides of reasons. One side is the theory of EVA. The other side is enterprise and market in China. |
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| Keywords: | EVA Economic Value Added Performance measure Enterprise management |
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