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.................................................................................................................5
ABSTRACT6
.......................................................................................................................7
:
1

1. ............................................................14
2. ..........................................19
3. ............................................................22
4.

.......................................................................................................25
2


1. .............................................................................................32
1.1. ..............................................32
1.2. .................................39
1.3.
.......................................................................43
2. ..................................................................................................46
2.1. ...................................................46
2.2. ......................................48
2.3. ,
..................................................................50
3. ........................................................................52
3.1. ,
............................................................................52
3.2.
......................................................................................56
3.3. .......................................59

4.
.........................................................................................63
5.

.................................................65
3

1. .....................................................68
2. ...................................................................72
2.1. ................................................................................73
2.2. .....................................................................................74
2.3. ....................................................................................75
2.4. ........................................................................77
3. ...............................................79
3.1.
..............................................................................................................79
3.2.
.......................................................................82
4. ( ) .................85
5. ( ) ..............88
6. .................................................92
6.1. (Du Pont) .............................................................................95
7. ........................................................100
8. ( )...............104
9. ......................................110
10. EVA (Economic Value
Added).....................................................................................................................112
11. ....113



, ,

1.
.......................................................................119
2. .....................120
2.1. ..............120
2.1.1. ..................................................................120
2.1.2. ...............................................................124
2.1.3. .........................................................128
2.1.4. ......................................132
2.1.5. ...............134
2.2. ......................137
2.2.1. ..................................................................137
2.2.2. ...............................................................139
2.2.3. .........................................................144
2.2.4. ......................................149
2.2.5. ...............150
2.3. ....................151
2.3.1. ..................................................................151
2.3.2. ...............................................................154
2.3.3. .........................................................158
2.3.4. ......................................162
2.3.5. ...............164
2.4. .165
2.4.1. ..................................................................165
2.4.2. ...............................................................168
2.4.3. .........................................................170
2.4.4. ......................................175
2.4.5. ...............176
2.5. ........178
2.5.1. ..................................................................179
2.5.2. ...............................................................182

2.5.3. .........................................................183
2.5.4. ...............................................188
3.
.................................................................188
..............................................................................................................195
...............................................................................................................204
................................................................................................2