摘要
2010年国务院国资委在中央企业全面推行EVA考核,意味着中央企业从战略管理进入价值管理的新局面,EVA模型将成为企业价值评估的重要手段之一。主要介绍了EVA的涵义和计算方法、基于EVA方法的企业价值评估,以及EVA法在企业价值评估方面存在的优势和不足等问题。
2010 SASAC central enterprises to fully implement EVA assessment means that the central enterprises to enter the new situation of the management of value from strategic management the EVA model will become one of the important means of enterprise value assessment. This paper describes the meaning and calculation of EVA, EVA method business valuation, as well as the of EVA method in the assessment of enterprise value advantages and shortcomings.
出处
《山东纺织经济》
2013年第1期19-21,共3页
Shandong Textile Economy
关键词
EVA
企业价值评估
评估模型
Economic Value Added, enterprise value evaluation, evaluation model
