净现值与经济增加值之异同及其关系研究  

On Similiarities and Differences,Relations of EVA and NPV

作　　者：符蓉[1] 谢晓霞[1] 干胜道[1] 

机构地区：[1]四川大学工商管理学院,四川成都610036

出　　处：《现代财经（天津财经大学学报）》2006年第3期30-32,59,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家自然科学基金<信息非对称状态下企业资金安全性研究>的阶段性成果;课题编号:70202004

摘　　要：EVA是国内近几年来颇为流行的财务管理新理念,与传统的基础概念NPV具有相同点和不同之处。弄清二者之异同,有助于揭示EVA和NPV的实质,并可通过EVA搭起理财学与会计学的桥梁。EVA is a rather popular new idea of finance in recent years. It has common and difference with traditional basic Concept NPV. Make clear its similarities and differences to explain something in common thus to announce the essences of EVA and NPV, and to build an understanding bridge between accounting and financing through EVA.

关 键 词：净现值 经济增加值 企业价值 比较研究 

分 类 号：F231.2[经济管理—会计学]