摘要
经济增加值（EVA）价值管理体系能够科学评价企业经营者的业绩和为股东创造的价值,20世纪90年代中期以后逐渐在国外获得广泛应用,目前已成为我国传统业绩衡量指标体系的重要补充。我国新会计准则已将生物资产按用途分为消耗性生物资产、生产性生物资产和公益性生物资产。结合林木类消耗性生物资产会计核算的特点,分析如何运用经济增加值价值管理体系评价其经济性。
Economic Value Added （EVA） management system can scientifically value the business performance and create value for shareholders, in the mid-1990s gradually be widely used in foreign countries, has become an important supplement to measure China＇s traditional system of performance indicators. China＇s new accounting standards have biological assets into consumption by end-use biological assets, production of biological assets and welfare of assets. Combination of trees expendable assets accounting biological characteristics, the paper analyzes to evaluate its economy using the added economic value management system.
出处
《林业经济》
CSSCI
北大核心
2007年第8期62-64,共3页
Forestry Economics
关键词
经济增加值
价值管理
林木资产
经济性
economic value added
value management
forest assets
economy
