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自二十世纪九十年代中期以后,EVA作为一种新型的业绩衡量指标,由于克服了投资回报率、剩余收益等指标的缺陷,逐渐在国外获得广泛应用。本文介绍了EVA的含义及其计算方法,着重分析了运用经济增加值法评价企业投资中心业绩的优势与不利因素,指出EVA作为一个单独的投资中心业绩评价指标有一定的局限性,应结合其他业绩评价指标一起使用。
Since the mid-1990s, EVA, as a new type of performance measurement indicator, has gradually been widely used abroad because it overcomes the defects of indicators such as investment return rate and residual income. This article introduces the meaning of EVA and its calculation methods. It focuses on analyzing the advantages and disadvantages of using EVA to evaluate the performance of corporate investment centers. It points out that EVA as a separate investment center performance evaluation index has certain limitations and should be combined with other Performance evaluation indicators are used together.