摘要
经济增加值(EVA)是20世纪90年代由美国研究出的衡量考核企业业绩的新指标,本文分析了EVA的特点,试图借助EVA这一指标来衡量国有资本保值增值,比用现指标衡量国有资本保值增值具有更多的优点。
Economic Value Added (EVA) is developed in American in 1990s, is the new index to examine and measure the outsanding, achievement of enterprises. This thesis aims at analysing the features of EVA, and makes an attempt to measure the value added of the interest added to compensate against inflation of state-owned capital by drawing support from EVA, and to analyse the advantage and the function of the application of EVA.
出处
《哈尔滨商业大学学报（社会科学版）》
2004年第3期66-68,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
经济增加值
EVA
国有资本
资本保值增值率
代理成本
智力资本价值
EVA
value added of interest added to compensate against inflation of state-owner capital
the rate of the value added of the interest added to compensate against inflation of the capital
