经济增加值(EVA)一般理论框架  

General theoretical frame of economic value addition (EVA)

作　　者：周革平[1] 

机构地区：[1]西南交通大学经济管理学院,四川成都610031

出　　处：《重庆工商大学学报（社会科学版）》2004年第1期46-49,共4页Journal of Chongqing Technology and Business University：Social Science Edition

摘　　要：传统会计净利润是在公认会计原则的基础上,遵循权责发生制原则和稳健性原则的结果。以税后净利润作为企业业绩衡量基础存在不少问题;EVA是指经过调整的税后净经营利润(NOPAT)减除该公司现有资产经济价值的使用费用后的余额;EVA将资本成本理念引入了传统的业绩计量中,通过会计调整修正了会计准则潜在的偏差和扭曲,并且将企业业绩与管理者报酬联系起来。Traditional accounting net profit is the result of following responsibility and right law and stable principles based on popular accounting laws. Net profit, as a measurement for enterprise performance, has many problems. EVA is the surplus that NOPAT minuses business cost of economic value current asset. EVA introduces capital cost theory to traditional performance measurement and relates enterprise performance to the income of CEO by using accounting adjustment to correct potential deviation and distortion of accounting standards.

关 键 词：经济增加值 EVA 资本成本 会计利润 业绩计量 会计准则 企业管理 财务管理 

分 类 号：F275[经济管理—企业管理]