经济增加值EVA指企业税后净经营收益扣除包括股权和债务的加权资本成本后的经济利润。

Economic Value Added (EVA) is economic profit that is Net Operating profit After Tax deducted Weighted Average capital cost (include equity and debt capital cost).

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股利政策是指公司税后利润在向股东支付股利与企业内部留存收益之间的分配选择。

Dividend policy is that the after-tax profits as a dividend distributed to shareholders or as retained earnings retained in the enterprise.

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