略论衡量企业绩效的有效指标与财务战略正面效应

On Evaluation the Effective Measuring of Enterprises' Performance and Positive Effect of Financial Strategies

随着中国经济的快速发展,人们日益关注如何有效衡量企业的绩效以及影响企业绩效的因素。通过分析选择EVA衡量企业绩效的原因,提出正确使用财务战略能够提高财务核心竞争能力和价值创造能力,是财务战略能够对EVA产生重要影响的动因。

Along with China＇s economy＇s development, people pay more attention to how to evaluate the real performance of enterprises and facts that affect the performance. This article brought forward that EVA is effective to measure the performance to enterprises and that financial strategy is the important factor of EVA and growth. At last we summarize that appropriate financial strategy can improve the financial core competence and ability of value creation.