经济增加值是度量公司经营业绩的重要指标。经济增加值考虑了企业的所有的资金成本,是股东利润的重要衡量方法。由于它反映的是剔除了企业一切资金成本的纯股东利润,近年来它已经作为一种决策的核心工具,用来指导企业内部目标的设定、战略评价、财务管理计划与核算等,是企业价值管理的核心内容。本文将通过对经济增加值的论述,阐释经济增加值在企业价值管理中的应用。 Economic value added is an important measure of the company’s operating performance. Economic value-added takes into account all the capital costs of an enterprise and is an important measure of shareholder profit. Since it reflects the profit of pure shareholders excluding all the capital costs of the enterprise, it has been used as a core tool in decision-making in recent years to guide the setting of internal goals, strategic evaluation, financial management plan and accounting of enterprises, The core of value management. This article will elaborate on the application of economic value added in enterprise value management by elaborating on the added value of economy.