CAJ | 학술논문

文中首先对EVA基本概念进行阐述，结合环保行业上市公司特点将现行业绩评价标准与EVA指标进行对比，发现EVA指标设计具有着眼于公司长期发展，较好避免内部操纵利益，更真实反映股东财富变化等优点。最后，根据EVA实施过程中的难点：研发开拓等费用难以获得，不同规模企业间难以简单比较等，提出建立研发费用系统，引入单位EVA概念等相应措施。
문중수선대EVA기본개념진행천술，결합배보행업상시공사특점장현행업적평개표준여EVA지표진행대비，발현EVA지표설계구유착안우공사장기발전，교호피면내부조종이익，경진실반영고동재부변화등우점。최후，근거EVA실시과정중적난점：연발개탁등비용난이획득，불동규모기업간난이간단비교등，제출건립연발비용계통，인입단위EVA개념등상응조시。
By introducing the EVA and combining the characteristics of the green industry,Compared with the traditional performance evaluation,The article indicates that the EVA has many advantages,such as focusing on the company long-term development,avoiding manipulating profits internally and reflecting shareholder's wealth more effectively.But there are also some problems during the implementation of the EVA indicators:it's difficult to obtain the data of R&D expenses,it's not simple to compare among different scale companies etc.In order to resolve the above problems,the article puts forwards some suggestions such as setting up R&D expenses system,introducing the EVA unit.