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为了引导企业转变经济增长方式,国家鼓励把EVA作为年度业绩考核指标,国家电网也适时引入了EVA指标,开展EVA在供电企业财务管理方面的应用研究,具有重要的现实意义。EVA是综合性的价值管理理念,在现代企业的经营管理中被广泛采用。EVA能够真实的反映出企业价值大小,并推进企业的管理者将企业利益最大化作为管理目标,这在一定程度上完善了传统财务管理理念的不足,可以说是对传统财务管理理念的进一步完善,本文结合供电企业财务管理现状,运用EVA对企业的财务管理进行分析,为企业财务管理中更深入的运用EVA起到积极引导作用。
In order to guide enterprises to change the mode of economic growth, the state encourages the EVA as an annual performance evaluation index, the State Grid also introduced EVA indicators in a timely manner to carry out the application of EVA in the financial management of power supply enterprises, which has important practical significance. EVA is a comprehensive concept of value management, is widely used in the management of modern enterprises. EVA can truly reflect the value of the enterprise, and promote the managers of enterprises to maximize the interests of enterprises as a management goal, which to some extent, improve the traditional concept of financial management deficiencies, it can be said that the concept of traditional financial management to further improve In this paper, the status quo of financial management of power supply enterprises, the use of EVA to analyze the financial management of enterprises, financial management for the more in-depth use of EVA play an active role in guiding.