摘要
EVA指标能够真实反映企业是否真正为出资人创造了价值,推行EVA管理开创了企业财务管理的新的途径。文中阐述了EVA的起源、EVA的计算模型,分析了现代企业的EVA管理目标和管理现状,说明了EVA在企业管理中的重要作用。
EVA objectives can truly reflect whether an enterprise can really create value for investors , and promotion of EVA management opened a new way for financial management of enterprises. This paper expounded the origin of EVA and computational model of it , analyzed EVA management objectives and management status quo of modern enterprises , and explained the important role of EVA in enterprise management.
出处
《炼油与化工》
2013年第1期52-53,64,共2页
Refining And Chemical Industry
关键词
EVA
财务管理
业绩考核
资本
EVA
financial management
performance assessment
capital
