什么是市场价值增值？高顿网校小编在这里为您解答。
 
　　MVA is the difference between the market value and the book value of a company’s invested equity and debt capital. It is not a performance measure but a wealth measure, it measures the level of value that a company has accumulated over time.
 
　　The higher the MVA, the more wealth the company has generated for its shareholders. A negative MVA means that the shareholders’ wealth has been eroded. The main problem with MVA is that it does not take opportunity cost if capital into account as EVATM does.
 
　　最后，高顿网校小编预祝考生们顺利通过考试！