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EVA对企业资产负债表和利润表的综合判定,能揭示出企业经营效率和资本的使用效率,更能反映出企业的核心竞争力和经营状况,以促进企业重视长期价值的创造力。EVA(Economic Value Added)是经济增加值的英文缩写,主要指从税后净营业利润中扣除包括股权和债务的全部投入资本后的所得。其核心是资本投入是核算成本的,企业的经营盈利只有高于其资本成本时企业才创造价值。
EVA’s comprehensive assessment of the balance sheet and income statement of the enterprise can reveal the operating efficiency of enterprises and the efficiency of using capital, and can better reflect the core competitiveness and operating conditions of enterprises in order to encourage enterprises to attach importance to the creativity of long-term value. EVA (Economic Value Added) is an acronym for economic value added, which mainly refers to the deduction from the net operating profit after tax, including the total investment of equity and debt income. Its core is that capital investment is the accounting cost, and only when the operating profit of the enterprise is higher than the cost of capital, can the enterprise create value.