前者认为,基于股东对公司剩余回报(residual return)的索取权,以及对公司剩余风险(residual risk)的承担,公司应以实现股东利益最大化为目标,并以此构建公司的治理结构。
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EVA就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。
The Economic Value Added (EVA) is a measure of surplus value created on an investment, namely the difference in amount after the NOPAT (net operating profit after taxes) subtract cost of capital.
不过，由于上述情况都不太可能发生，最明显的催化剂是房地产市场的调整——房地产，是除了股市以外，其他经批准的私人剩余资本寻求真正回报的唯一出路。
As none of this is likely to happen, though, the most obvious catalyst is a correction in property - the only other approved outlet for surplus private capital seeking a real return.
提出“联盟合作剩余”、“联盟回报率”及“联盟绩效不对称”等概念，并分析合作剩余与联盟回报率的关系及联盟绩效不对称与联盟稳定性的关系。
Finally, the paper develops several new concepts, include "residual interest of cooperation", "alliance return rate" and "asymmetry of HAS's performance", and analyzes the relationship among them.
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