一、经济增加值概念经济增加值是由美国学者Stewart提出,并由美国著名的思腾思特咨询公司注册并实施的一套以经济增加值理念为基础的财务管理系统、决策机制及激励报酬制度。它是基于税后营业净利润和产生这些利润所需资本投入总成本的一种企业绩效财务评价方法。EVA等于税后净经营利润减去债务和股本成本,是所有成本被扣除后的剩余收入。 I. The concept of economic value added The economic value added was proposed by the American scholar Stewart and registered and implemented by the famous American Sternstein consulting company. The financial management system, decision-making mechanism and incentive reward based on the concept of economic value added. system. It is a corporate performance financial evaluation method based on the net operating profit after tax and the total cost of capital investment required to generate these profits. EVA equals net after-tax operating profit minus debt and equity costs, which is the residual income after all costs are deducted.