| 基于EVA的国有资产保值增值指标 |
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| 引用本文： | 李小平. 基于EVA的国有资产保值增值指标[J]. 重庆理工大学学报(自然科学版), 2004, 18(6): 60-63 |
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| 作者姓名： | 李小平 |
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| 作者单位： | 西南交通大学经济管理学院,成都610031 |
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| 摘 要： | 在我国国有资产监督管理体系的建立中，确立科学的国有资产保值增值指标是一项重要的基础性工作。通过引入EVA(经济增加值)概念，认为现行的国有资产保值增值指标存在根本的缺陷；基于EVA建立国有资产保值增值指标，更能真实地反映国有资产的经营业绩。
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| 关 键 词： | 国有资产保值增值 EVA 指标 国有资产监督管理 经济增加值 经营业绩 基础性工作 科学 体系 中国 |
| 文章编号： | 1671-0924(2004)06-0060-04 |
| 修稿时间： | 2004-09-09 |
EVA-based Index for the Maintenance and Appreciation of State-owned Assets |
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| LI Xiao-ping. EVA-based Index for the Maintenance and Appreciation of State-owned Assets[J]. Journal of Chongqing University of Technology(Natural Science), 2004, 18(6): 60-63 |
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| Authors: | LI Xiao-ping |
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| Abstract: | In the establishment of the monitoring and management system for the state-owned assets, to establish scientific index for the maintenance and appreciation of state-owned assets is important and basic work. By introducing the concept of EVA (Economic Value Added), this paper points out that there exists fundamental defect in the present index for the maintenance and appreciation of state-owned assets and the EVA-based index for the maintenance and appreciation of state-owned assets can reflect the real operating performance of the state-owned assets. |
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| Keywords: | the maintenance and appreciation of state-owned assets EVA owner's rights and interests capital cost |
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