Abstract: EVA, or added economic value, i.e. deducts capital costing from profit before interest after tax.It can be used to value true profit of entity.

• 内容提要：EVA或附加经济价值，是指从企业息前税后利润中扣除资金总成本后的余额，它是全面衡量企业生产经营真正盈利或创造价值的一个指标或一种规则。