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国外研究综述国外对企业经营绩效评价的研究,主要基于经济增加值(EVA),思腾思特公司(1991)建立的经济增加值(EVA)指标,从企业创造股东财富的角度出发,在企业实际获得利润的基础上,将资本成本计入成本类科目,直接从税后利润中扣除,真实地反映企业在正常发展过程中的获取利润的情况。Fredrik和Olve(1997)在此前提出的经济增加值指标体系基础进行了修改,提出了修正的经济增加值指
Review of foreign research Foreign research on the performance evaluation of enterprises, mainly based on the value added of the economy (EVA), economic growth value (EVA) index established by the company (1991), from the perspective of creating shareholder wealth, in the enterprise Based on actual profits, the cost of capital is included in the cost category and deducted directly from after-tax profits, which truly reflects the profit-making situation of enterprises in the normal development. Fredrik and Olve (1997) revised the basis of the economic value added index system proposed earlier, and proposed a revised economic value-added index