论经济增加值管理体系的优势及其应用中应注意的问题

经济增加值(Econom ic Value Added,简称EVA),其公认的标准定义是指税后净营业利润扣除债务和股权成本后的利润余额。与传统指标长期以来忽视权益资本成本相比,EVA使成本的计算更加全面。因此它更能准确地、全面地反映和衡量企业的获利能力和业绩,因此也极大地避免和减少了管理

Advantages of EVA Management System and Problems in Its Application

Economic Value Added(EVA),which takes into consideration the cost of capital of rights and interests that has been long ignored,is a managemental measure currently applied by many famous companies because of its advantages over the traditional financecial management index systems.This paper makes an analysis of the advantages of EVA in company's achievement evaluation,shareholder's profit measurement,improvement of company management constitution,financial management and maximization of enterprise-society value,points out the problems that should be paid(attention) to in the course of applying EVA management system,and thus offers reference for Chinese enterprises to effectively use EVA management system.