经济增加值是一定时期内企业营业净利润减去资本成本的差额,由于它将股权资本成本视为一项费用因素从营业净利润中予以扣除,因而能够真实地反映企业为股东创造的价值。本文重点分析了经济增加值的财务意义,并结合我国企业具体情况,对其调整项目进行了初步的探讨,目的是提高经济增加值指标的适应性。 Economic value added is the difference between the operating net profit of a company and the cost of capital for a certain period of time. Since it deducts the cost of equity capital from operating net profit, it truly reflects the value created by the enterprise for its shareholders. This article focuses on the financial significance of economic value added, and in light of the specific conditions of enterprises in our country, a preliminary discussion of its adjustment projects aims to improve the adaptability of economic value added indicators.