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经济增加值(EVA)指标的核心是价值创造,作为一种全新的财务管理系统,能够最大限度的处理传统财务指标中存在的问题,并全面的对企业经营业绩进行评价。通过使用经济增加值(EVA),能够源源不断地实现企业价值,同时还能保证最大化股东财富。本文基于此,对企业价值管理中的经济增加值(EVA)优势进行分析,并探索提升经济增加值(EVA)的方式,以期能够对企业经营有一定的引导作用,促进企业合理利用有效资源,提升市场竞争力。
The core value of EVA is value creation. As a brand new financial management system, EVA can handle the problems existing in traditional financial indicators to the maximum extent and evaluate the performance of enterprises in an all-round way. Through the use of economic value added (EVA), a steady flow of enterprise value can be realized while maximizing shareholders’ wealth. Based on this, this paper analyzes the advantages of EVA in the enterprise value management and explores ways to enhance the EVA so as to guide the operation of the enterprise and promote the rational use of effective resources by enterprises, Improve market competitiveness.