基于EVA的财务管理目标

EVA-based Object Of Financial Management

EVA财务管理目标具有明确的可度量性、一致性与可控性的特征。采用EVA管理机制,可以克服EVA最大化模式不能很好地进行预期收益评估的弊端,使业绩评价与资本市场对公司进行估价的方法趋于一致,能有效地衡量公司创造能力,具有应用前景,是当今企业的最优选择。

This essay studied the ordinary feature of financial the object of management, by means of analyzing the defect about traditional object of financial management, point out that EVA- based object of financial management should be taken as the best selection of corporate at present, at the same time point out the shortcoming about financial management object of EVA＇s maximize, Moreover easily studied the solution to it . Finally , this essay made the easy prospect about EVA-based object of financial management in the listed company of China.