EVA财务管理理论探讨及对中国企业的启示

Discussion on the theory of EVA financial managements and its enlightenment to our country's enterprise

采用演绎法和归纳法,对EVA财务管理理论存在的问题进行了研究,指出EVA指标的历史局限性、信息含量的局限性和形成原因的局限性,并结合中国企业的具体情况提出了相应的改进措施,进一步提高了EVA理论在中国企业应用的现实性。

The article studies the problem of the EVA theory of financial management by the methods of deduction and induction, pointing out the localization of EVA index in the aspects of history and quality of information and reasons of forming. Then, according to the real situation of our country, the article puts forward some measures on how to improve the index in order to make them have the realistic value for our country＇s enterprises.