基于EVA的财务管理新视角

A new perspective of financial management based on the EVA

为了解决传统财务管理中存在的问题,采用文献分析法和EVA理论分析方法,对财务管理目标、财务评价指标和成本核算中的不足进行分析,结果发现EVA方法在弥补这些不足方面有贡献。认为EVA最大化使财务管理目标易于衡量和操作;构建以EVA为导向的财务评价指标体系能真实和科学地评价企业业绩;EVA使产品成本信息更加完整和准确。

In order to solve the problem in the financial management,it is necessary to know that the maximum of EVA make the goal of financial management easy to evaluate and operate;the construction of index system of EVAoriented financial evaluation is more realistic and scientific in assessing the performance of company;EVA provide complete and exact information of product cost.