摘要
本文阐述了EVA的涵义及其计算方法,并构建了基于EVA指标的企业价值评估模型。相对于传统的企业估价方法,EVA理论强调股东的利益,全面考虑了资金成本的因素,能真正反映企业存在的价值。
This paper illustrates definition as well as calculation approaches of Economic Value Added, and constructs evaluation models of enterprise value based On EVA index , Compared with traditional enterprise evaluation approaches. EVA puts more emphasis on shareholder＇s interest and takes factors such as capital cost into full consideration, thus it can reflect the true value of enterprise existence.
出处
《世界标准化与质量管理》
2006年第7期25-26,共2页
World Standardization & Quality Management
关键词
EVA
企业价值
价值评估
模型
Economic Value Added, enterprise value, evaluation of values, model
