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Abstract:
近年来在企业绩效评价方面,EVA绩效评价越来越多地取代了传统的财务绩效评价.因为相比而言EVA绩效评价具有成本概念合理、反映企业真实的收益水平、避免会计准则运用中的主观判断、不存在利润操纵的风险以及引导企业创造价值的行为等优势.
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Source :
行政事业资产与财务
ISSN: 1674-585X
Year: 2014
Issue: 2
Page: 8-9
Cited Count:
WoS CC Cited Count: 0
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count: 22
Chinese Cited Count:
30 Days PV: 23
Affiliated Colleges: