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一、EVA指标在企业经营理念转变中的作用为股东创造最大的价值,是现代公司应具备的经营理念。只有保证股东能得到足够的回报,公司才能受到资本市场的青睐, 获得维持发展的资金,其他利益相关者才能从公司的持续发展中受益。作为一种新的经营理念,EVA认为只有从税后利润中扣除全部资本成本后的经济增加量才是真正的经济利润,因此,EVA真实地反映了一个企业在每个报表时期创造或损害了的财富价值量。如果用EVA对企业经营业绩进行衡量,有助于我们去重新审视企业的成功与失败。以四川长虹为例,从会计报表上看,该公司自上市以来每年都在盈利。但是用EVA方法计算可发现,从1998年开始
First, the EVA indicators in the business philosophy of the role of change For the shareholders to create the greatest value, modern companies should have the business philosophy. Only by guaranteeing that the shareholders can get sufficient rewards can the company be favored by the capital market and obtain funds for development and development so that other stakeholders can benefit from the sustainable development of the company. As a new business philosophy, EVA believes that economic growth is only realized after the deduction of the total cost of capital from the after-tax profit. Therefore, EVA truly reflects the fact that an enterprise creates or damages every reporting period The amount of wealth value. Using EVA to measure the business performance helps us to re-examine the success and failure of the business. Take Sichuan Changhong as an example. From an accounting point of view, the company is profitable every year since listing. However, the EVA method can be found, starting from 1998