摘要
实现股东价值最大化是现代企业财务管理的目标。然而,传统的绩效评价指标存在缺陷,为此,本文评介一种评价企业经营业绩的新方法———EVA理论,并阐述了EVA理论对我国企业经营管理的启示。
Maximizing the interests of shareholders is the goal in modern financial management. However, there exist some deficiencies in the traditional achievement evaluation norms. This paper introduces a new way to evaluate the managerial achievement----EVA theory and states the apocalypse brought by EVA to China's management of enterprises' operation.
出处
《河北经贸大学学报》
2003年第6期87-88,共2页
Journal of Hebei University of Economics and Business
