The third section compares and analysis the profitmeasurement, cash-flow measurement, MVA and EVA, then get a conclusion that EVA is the best way to measurement the object of corporate governance.
The amount of profit is determined by the measurement of the amounts of revenue and expenses, gains and losses directly recognised in profit or loss in the current period.
利润金额取决于收入和费用、直接计入当期利润的利得和损失金额的计量。
3
The most awful defect of traditional accountant profit target lays in neglecting the confirmation and measurement about equity capital cost.