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作 者:孙英群 SUN Ying-qun(China Electric Power Planning&Engineering Association,Beijing 100120,China)
出 处:《电力勘测设计》2020年第4期72-75,共4页Electric Power Survey & Design
摘 要:经济增加值(economic value added,EVA)作为一种绩效评价指标在理论上更具有科学性,EVA指标在传统会计利润的基础上进一步剔除资本成本的影响。通过对电力勘测设计行业所属企业经济增加值分析和与其它行业经济增加值的对比分析,提出经济增加值EVA是全面衡量企业生产经营真正盈利或创造价值的一个指标,建议电力勘测设计企业能够通过经济增加值考核,着眼于企业的长远发展,进行能给企业带来长远利益的投资决策,保持企业可持续发展。Economic value added(EVA)is more scientific in theory as a performance evaluation index.The EVA index further eliminates the impact of capital costs on the basis of traditional accounting profits.Based on the economic value added(EVA)analysis of the power survey and design industry and other industries,this paper proposed that EVA is an indicator that comprehensively measures the true profit or value creation of the production and operation of the enterprise.This paper suggest that power survey and design enterprise should emphasize on EVA assessment,focus on the long-term development,make investment decisions that can bring long-term benefits to the enterprise,and maintain the sustainable development of the enterprise.
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