| 经济增加值(EVA)在我国运用存在的问题及改进建议 |
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| 引用本文： | 王宏新. 经济增加值(EVA)在我国运用存在的问题及改进建议[J]. 科学技术与工程, 2004, 4(11): 989-992 |
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| 作者姓名： | 王宏新 |
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| 作者单位： | 辽宁工程技术大学工商管理学院,阜新,123000 |
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| 摘 要： | 经济增加值(EVA)作为一种财务管理模式，在我国，近年来才得到关注，且其在企业中的实践尚处于探索阶段。因此，探讨EVA运作办法的中国化有着极其重要的现实意义。着重分析了EVA在我国运用时存在的问题和其本身的局限性，并针对其不足提出了改进的建议。
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| 关 键 词： | EVA 财务目标 激励机制 资本成本 |
| 文章编号： | 1671-1815(2004)11-0989-04 |
| 修稿时间： | 2004-07-28 |
Used EVA Existing Problem and Improvement to Propose in Our Country |
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| NG Hongxin. Used EVA Existing Problem and Improvement to Propose in Our Country[J]. Science Technology and Engineering, 2004, 4(11): 989-992 |
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| Authors: | NG Hongxin |
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| Abstract: | A is as a kind of financial management mode, in our country, paid close attention to in recent years, and its practice in enterprises is still at the stage of exploring, so, there are extremely important realistic meanings in China that probes into EVA operation method. The question that EVA exists while using in our country and its one's own limitation emphatically, and not enough to offer the suggestion of improving to it are analysesd. |
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| Keywords: | onomic value added financial goal motivation mechanism capital cost |
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