| 经济增加值的业绩评价方法应用研究 |
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| 引用本文： | 马忠.经济增加值的业绩评价方法应用研究[J].北京交通大学学报(自然科学版),2001,25(5):53-58. |
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| 作者姓名： | 马忠 |
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| 作者单位： | 北方交通大学经济管理学院 北京100044 |
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| 摘 要： | 针对我国上市公司应用EVA业绩评价方法问题 ,在概述调整要素及原则的基础上 ,分析了如何将企业财务会计记录中的项目和数据按照EVA的概念要求进行调整的方法 .
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| 关 键 词： | 经济增加值 投入资本 资本成本 |
| 文章编号： | 1000-1506(2001)05-0053-06 |
| 修稿时间： | 2001年8月2日 |
The Application of Economic Value Added as Performance Measure in China Listed Companies5 |
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| MA Zhong.The Application of Economic Value Added as Performance Measure in China Listed Companies5[J].JOURNAL OF BEIJING JIAOTONG UNIVERSITY,2001,25(5):53-58. |
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| Authors: | MA Zhong |
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| Abstract: | This paper surveys the categories and principles for transferring the concept of accrued accounting into that of EVA for solving the problem of how to practice the EVA approach in China listed companies. The emphasis is on the analyses what kind of adjustments should be made and which item should be adjusted based on the data of financing accounting approaches. |
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| Keywords: | economic value added capital employed capital cost |
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