为了不懈地追求股东利益最大化的目标,除了利用传统的利润绝对额、净资产收益率、投资报酬率等指标进行考核外,西方国家业已成熟使用的经济增加值(平衡记分卡等方法也是如此),也可供民营企业参考使用。本文在简单阐述“经济增加值”指标的基本原理的基础上,其用于评价企业经营绩效的作用进行了分析。 In order to relentlessly pursue the goal of maximizing the shareholders’ interests, economic value added that has already been used by western countries (as is the case with balanced scorecards, etc.), in addition to using traditional indicators such as the absolute amount of profits, return on net assets, and return on investment ), But also for private enterprises for reference. Based on the simple exposition of the basic principle of “economic value added”, this paper analyzes the role of enterprise in evaluating the business performance.