在传统的财务指标对公司经营绩效解释日益显露其弊端的背景下,经济增加值(EVA)方法能够较为恰当地分析出公司资本的运行效率,特别对于上市公司,应用经济增加值的理念,更能清晰地刻画出基于机会成本比较的股东投入资本的真实效率,为股东的资本运营决策提供支持。本文将在分析 EVA 基本原 Under the background that the traditional financial indexes explain the performance of the company’s management, the EVA is more appropriate to analyze the operating efficiency of the company’s capital, especially for listed companies, the concept of applying economic added value Can clearly depict the true efficiency of shareholders ’capital invested based on the opportunity cost comparison and provide support for shareholders’ capital operation decision-making. This article will analyze the EVA original