基于EVA的企业投融资战略研究

Study on Financing and Investment Strategy of the Enterprise Based on EVA

经济增加值(Economic Value Added,EVA)是一种重要的财务战略目标思想与评价标准,有助于制定与经营战略配套的财务战略。文章首先介绍了EVA的定义与核心思想,然后介绍了基于EVA的企业融资战略及企业投资战略。将EVA融入企业投融资战略,可以有效克服传统投融资战略的缺陷和困境,增强投融资战略的科学性和有效性。

Economic Value Added（EVA） is an important of evaluation criteria of financial strategy objective, which is helpful for designing financial strategy. The articile first introduces the definition of EVA and its core idea, and then presents the EVA - based corporate financing and investing strategy which can overcome default and difficulty of traditional financing and investing strategy to strengthen seientificity and efficiency.