近几年来,在国外流行一种衡量股份制企业经济效益的新理论,这就是附加经济价值规则,简称 EVA规则。由于这种新理论可以准确衡量股份制企业经济效益的好坏,并进而作出企业生存和发展的最低盈利额度,为进行事前控制提供科学的定量依据,因而得到 In recent years, a new theory of measuring the economic benefits of joint-stock companies has become popular in foreign countries. This is the rule of additional economic value, or EVA for short. Because this new theory can accurately measure the economic efficiency of joint-stock companies, and then make the minimum profitability for the survival and development of enterprises, and provide scientific quantitative basis for pre-control, and thus