| 论企业价值创造与评价指标的选择 |
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| 引用本文： | 李灿. 论企业价值创造与评价指标的选择[J]. 湖南工业职业技术学院学报, 2001, 1(1): 36-38 |
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| 作者姓名： | 李灿 |
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| 作者单位： | 湖南商学院会计系,湖南,长沙,410205 |
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| 摘 要： | 我国各种所有制的企业一直都使用传统的利润指标来衡量企业所创造的业绩和所有财富的积累，但利润指标在实际应用中已显露出它的弊端。在本中我们探讨了另一种业绩评价指标－经济增加值（EVA），相比利润指标，它更能真实反映所有财富的创造与贬损。
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| 关 键 词： | 企业 价值创造 评价指标 利润指标 经济增加值 资本成本 股东价值 业绩评价 |
| 修稿时间： | 2001-08-29 |
A Discussion on the Choice Between Wealth Created by Corporations & the Index of Evaluation |
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| LI Can. A Discussion on the Choice Between Wealth Created by Corporations & the Index of Evaluation[J]. Journal of Hunan Industry Polytechnic, 2001, 1(1): 36-38 |
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| Authors: | LI Can |
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| Abstract: | In our country, all corporations use the traditional profit index to scale the outstanding achievement created by corporations and accumulated by the owners all the while. But abuses of the profit index have emerged in practice.Another profit index--economic value added(EVA) is discussed in this paper. Compared to the profit index, the EVA can reflect the fortune possessed by the owners more actually. |
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| Keywords: | profit economicvalueadded(EVA) capitalcost stockholdervalue. |
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