正确评价电网投资项目的投入产出效益对于电网企业的科学均衡发展有着重大意义。作为一种较为先进的经营业绩评价方法-经济增加值理论从一出现就引起了国内外理论界和实务界广泛的研究和深入的实践，但目前尚无将其应用到区域电网投资绩效评价中的研究文献。本文采用规范研究的方法对EVA在电网项目投入产出评价中的应用进行深入探讨，分析EVA在我国电网企业投资项目评价中应用的必要性及优点，结合电网企业实际情况，设计出一套较为完善的涵盖经济指标和技术指标的电网投资绩效评价体系，为优化企业资源配置、完善电网投资规划提供一些实用性的参考价值。It is very meaningful to evaluate the benefits of input and output of the power-grid-project investments. As an advanced method of performance appraisal, Economic Value Added (EVA) theory has been studied extensively and practiced in depth in theoretical and practical circles domestically and internationally since it was proposed. Nevertheless, there is no available research literature on its appl...学位：会计硕士院系专业：厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心（MPACC）_会计硕士学号：X200915708
