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Author:

路惠磷 (路惠磷.) | 连红奇 (连红奇.)

Indexed by:

CQVIP

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.

Keyword:

经济利润 会计利润 EVA绩效评价 传统财务绩效评价

Author Community:

  • [ 1 ] [路惠磷]北京工业大学
  • [ 2 ] [连红奇]北京工业大学

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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

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