作　　者： (郑祥江）; (马金山）; (曹呈楠）;

机构地区： 西南科技大学经济管理学院,四川绵阳621010

出　　处： 《西南科技大学学报（哲学社会科学版）》 2017年第2期80-83,共4页

摘　　要： EVA(Economic Value Added)从微观层面完善了企业业绩评价体系,为企业评价提供了更为科学的方法,而循环经济思想在企业、社会宏观层面以"3R"原则构建了新的经营发展理念,两者之间具有内在逻辑一致性。本文通过对EVA内涵及基本思想的剖析,阐述EVA与循环经济两者在理论和实践上的契合点,发现符合循环经济的企业价值创造和利润源泉,探讨了循环经济发展背景下EVA评价法在企业绩效评价体系中的应用问题,厘清了实践路径。 EVA（ Economic Value Added） improves enterprise performance evaluation system microscopically,hence providing a more scientific approach for corporate performance evaluation than ever; logically correspondingly,in the theory of recycling economy,the rules of 3R（namely reducing,reusing and recycling） are employed to build new operation and development concept in enterprises and society on a macro level. This article,by expounding both theoretical and practical convergences between EVA evaluation methods and recycling economy and searching for value creation and profic source of enterprises,explores applicational matters of EVA evaluation methods in corporate performance evaluation system with the development of recycling economy and provides a clarified practical path.

关 键 词： 循环经济 联系