EVA在中小企业财务预警中的应用研究——以BX公司为例

Research on the application of EVA in financial early warning of small and medium-sized enterprises——Taking BX Company for example

随着经济社会的进一步发展,中小企业在国民经济中的地位越来越突出。是否能够关注自身的财务状况,并及时了解财务问题,对中小企业正常发展有着十分重要的作用。近些年来经济增加值(EVA)在国有企业中使用较多,而中小企业利用EVA的情景较少。文章创新地利用EVA构建了一套适合中小企业的财务预警体系。EVA在中小企业财务预警中的应用,一方面可以加强中小企业对财务风险的识别,另一方面也可以对中小企业提升风险管理水平发挥积极作用。

With the further development of economy and society,the position of small and medium-sized enterprises(SMEs)in the national economy is becoming more and more prominent.Whether they can pay attention to their own financial situation and timely under-stand financial problems plays a very important role in the normal development of SMEs.In recent years,economic value added(EVA)has been widely used in state-owned enterprises,while it is rarely used by SMEs.In this study,EVA is innovatively used to construct a set of fi-nancial early warning system suitable for SMEs.The application of EVA in financial early warning of SMEs can not only strengthen the identification of financial risks but also play a positive role in improving the risk management level of SMEs.