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EVA(Economic Value Added)从微观层面完善了企业业绩评价体系,为企业评价提供了更为科学的方法,而循环经济思想在企业、社会宏观层面以“3R”原则构建了新的经营发展理念,两者之间具有内在逻辑一致性。本文通过对EVA内涵及基本思想的剖析,阐述EVA与循环经济两者在理论和实践上的契合点,发现符合循环经济的企业价值创造和利润源泉,探讨了循环经济发展背景下EVA评价法在企业绩效评价体系中的应用问题,厘清了实践路径。
Economic Value Added (EVA) has perfected the enterprise performance appraisal system at the micro level, which provides a more scientific method for enterprise appraisal. However, the circular economy concept has built a new business development on the macro level of enterprises and society with the principle of “3R” Concept, there is inherent logical consistency between the two. Through the analysis of the connotation and basic thought of EVA, this paper elaborates the coincidence point between theory and practice of EVA and circular economy, and finds that it is in line with the enterprise value creation and profit source of circular economy, and discusses the EVA evaluation method under the background of circular economy development Enterprise performance appraisal system in the application of the problem, clarify the practice path.