中文摘要：

EVA是国内近几年来颇为流行的财务管理新理念，与传统的基础概念NPV具有相同点和不同之处。弄清二者之异同，有助于揭示EVA和NPV的实质，并可通过EVA搭起理财学与会计学的桥梁。

英文摘要：

EVA is a rather popular new idea of finance in recent years. It has common and difference with traditional basic Concept NPV. Make clear its similarities and differences to explain something in common thus to announce the essences of EVA and NPV, and to build an understanding bridge between accounting and financing through EVA.