| 1. | Value - creating management ; economic value added ( eva ) ; financial accounting
增值管理；经济加值；财务会计 |
| 2. | It is illustrated by combining the abm with economic value added ( eva ) and the balanced scorecard ( bsc )
这部分以作业管理与经济附加值（ eva ） 、平衡计分卡（ bsc ）的自然结合为例说明。 |
| 3. | Take the value as the core enterprise strategy , financial and the salary management system ? economic value added ( eva ) the enterprise has provided a new thought and the method to our country
以价值为核心的企业战略、财务与薪酬管理体系?经济增加值( eva )给我国企业提供了一个新的思想与方法。 |
| 4. | The economic value added ( eva ) is a measure of surplus value created on an investment , namely the difference in amount after the nopat ( net operating profit after taxes ) subtract cost of capital
Eva就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。 |
| 5. | < wealth > calls that economic value added ( eva ) is the hottest conception in current world and it will be hotter with time going on . from germany to japan , singapore , south africa , people in financial circle talks about eva
《财富》杂志称eva (经济增加值， economicvalueadded )为“当今最热门的财务观念，并将越来越热” ，从德国到日本、新加坡、南非，财务圈里的人都在谈论着eva这个话题。 |
| 6. | The economic value added ( eva ) as a real reflection on economic profit characterized by its scientific and rational design , favored by investors more and more . applying eva to earnings quality analysis and evaluation already becomes fashion subject in the gradually mature market
经济增加值( eva )作为经济利润的真实反映,以其指标设计的科学性与合理性越来越受到投资者的青睐,将eva用于盈余质量分析与评价已经成为逐渐成熟市场上的时尚主题。 |
| 7. | At the beginning of fiscal 1999 , the company made economic value added ( eva ) the binding target and control metric for all its business activities . profitability is measured exclusively in terms of a business s or a group s ability to generate returns exceeding the cost of capital
从1999财年开始，公司开始引入经济增加值( eva )概念，作为所有业务活动的硬性衡量指标和控制标准，利润率必须是以某项业务或某个集团在扣除资本成本后获取的收益能力来计算。 |
| 8. | Economic value added ( eva ) is the financial performance measure that comes closer than any other to capturing the true economic profit of an enterprise . eva also is the performance measure most directly linked to the creation of shareholder wealth over time . put most simply , eva is net operating profit minus an appropriate charge for the opportunity cost of all capital invested in an enterprise
经济增加值（ eva ）理论被认为是解决这一问题的有效方法， eva理论的核心思想是，一个公司只有在其资本收益超过为获得该收益所投入全部资本成本时，才是为股东创造了额外的价值。 |
| 9. | In this dissertation , the economic value added ( eva ) measure and the integrated multi - index evaluation method are adopted to evaluate firm performance ; the index method data envelopment analysis method and stochastic frontier production function method are used to analyze the firm productivity and efficiency ; the relation of performance and efficiency is discussed , the following viewpoint is stressed : only good performance supported by high efficiency could have solid foundation and be sustained ; the empirical study on public firms of electronic industry is conducted ; at last , the stock price of public firms in electronic industry and the bubble of chinese stock market are analyzed which are based on the fundamental aspect
绩效和效率并不总是同方向变化。本文采用经济增加值( eva )方法和多指标综合评估方法评估企业绩效；使用指数方法、数据包络分析( dea )方法和随机前沿( sf )生产函数方法分析企业生产率和效率；论述了绩效和效率的关系，认为好的绩效只有用高效率支撑才具有稳固的基础和可持续性；以电子行业上市公司为例做了实证研究；最后进行了基于上市公司基本面的电子行业股价和中国证券市场泡沫分析。 |
| 10. | To set a new index system of financial appraisal , some basic factors including operational purposes , subjective , the life cycle of enterprise , etc . , must be taken into consideration . the changes of these factors determine the expansion and withdraw of the system . moreover , to design the system framework , the following principles must be abided by : the principle of understandability , the principle of operationally , the principle of cost - benefits , etc . according to the above , we believe that the system framework of financial appraisal should take economic value added ( eva ) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system
论文的创新处主要体现在：吸收我国企业效绩评价指标体系和西方财务评价指标的精华，并在此基础上，构建适应新经济时期企业经营环境变化要求、分层次、多因素的企业经营业绩财务评价指标体系；提出几个很有创意的财务评价指标，诸如：知识与智力资产收益率、知识与智力资产贡献价值增长率、净资产创利率、负债收益率，相信必将对未来同类研究起到有益的借鉴作用。 |
