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| 摘要: |
| 传统会计净利润是在公认会计原则的基础上,遵循权责发生制原则和稳健性原则的结果.以税后净利润作为企业业绩衡量基础存在不少问题;EVA是指经过调整的税后净经营利润(NOPAT)减除该公司现有资产经济价值的使用费用后的余额;EVA将资本成本理念引入了传统的业绩计量中,通过会计调整修正了会计准则潜在的偏差和扭曲,并且将企业业绩与管理者报酬联系起来. |
| 关键词: 经济增加值 资本成本 会计利润 |
| DOI： |
| 分类号:F275 |
| 基金项目: |
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| General theoretical frame of economic value addition (EVA) |
|
周革平' target='_blank'>ZHOU Ge-ping
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| Abstract: |
| Traditional accounting net profit is the result of following responsibility and right law and stable principles based on popular accounting laws. Net profit, as a measurement for enterprise performance, has many problems. EVA is the surplus that NOPAT min |
| Key words: economic value-addition,capital cost,accounting profit |
