经济增加值(EVA)体系之优劣性探析  

Discussion on the Advantages and Disaddvantages of Economic Value Added(EVA)

作　　者：任中玉[1] 

机构地区：[1]新乡职业技术学院,河南新乡453006

出　　处：《济源职业技术学院学报》2011年第3期44-47,共4页Journal of Jiyuan Vocational and Technical College

摘　　要：经济增加值(EVA)体系作为一种新型的公司业绩衡量指标,消除了传统业绩评价体系中存在的诸多缺陷。EVA是当今经济理论界最炙手可热的话题之一。本文从EVA体系的特点、功能出发,分析了EVA体系为公司创造财富的途径、优势,同时也客观分析了经济增加值(EVA)体系的缺陷并提出了改进建议。Economic Value Added （EVA） System, as a new measure of performance of the company, eliminats defects in the traditional performance evaluation system. EVA is one of the today＇ s hottest topics in the economic theorists. From the EVA system features and functions, the article analyzes the EVA system, the ways and advantages to create wealth for the company. Meanwhile, it also makes an objective analysis of the economic value added （EVA） system deficiencies and gives recommendations for improvement.

关 键 词：经济增加值 EVA体系 指标 功能 

分 类 号：F272.5[经济管理—企业管理]