| 业绩评价指标EVA、MVA及其理论基础 |
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| 引用本文： | 刘葵阳,张晓东,马永开.业绩评价指标EVA、MVA及其理论基础[J].软科学,2003,17(4):10-12. |
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| 作者姓名： | 刘葵阳 张晓东 马永开 |
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| 作者单位： | 1. 电子科技大学,管理学院,四川,成都,610054
2. 四川省科学技术厅,四川,成都,610016 |
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| 摘 要： | EVA(经济增加值,EconomicValueAdded)和MVA(市场附加价值,MarketValueAdded)是一种新型的业绩评价指标,在理论和业界广受重视。本文对EVA、MVA进行全面介绍,并推导出EVA、MVA和NPV三者的关系。
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| 关 键 词： | EVA MVA NPV 业绩评价 |
| 文章编号： | 1001-8409(2003)04-0010-03 |
Performance Evaluation Attributes EVA\MVA and their Theoretical Basis |
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| LIU Kui-yang ,ZHANG Xiao-dong ,MA Yong-kai.Performance Evaluation Attributes EVA\MVA and their Theoretical Basis[J].Soft Science,2003,17(4):10-12. |
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| Authors: | LIU Kui-yang ZHANG Xiao-dong MA Yong-kai |
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| Institution: | LIU Kui-yang 1,ZHANG Xiao-dong 2,MA Yong-kai 1 |
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| Abstract: | EVA and MVA are new measures of performance evaluation,amassing more and more attention in theoretical and practical fields.This paper gives a comprehensive introduction of EVA,MVA and deduces the relationship among EVA,MVA and NPV. |
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| Keywords: | EVA MVA NPV performance evaluation |
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