EVA思想与企业财务管理目标  

EVA Thought and the Financial Management Target of Enterprises

作　　者：茅瀛怀[1] 

机构地区：[1]宁波职业技术学院,浙江宁波315800

出　　处：《华东经济管理》2004年第5期187-190,共4页East China Economic Management

摘　　要：与传统的财务管理目标相比,企业价值最大化目标具有很明显的优点,但由于企业价值的难以衡量使该目标在实际推广应用中遇到了困难。EVA指标反映的是企业价值的增值,是衡量企业价值增值的一项具有可操作性的科学指标。笔者认为:以EVA作为评价指标,企业价值最大化目标将会被更多的企业应用于财务管理实践。Compared with the traditional financial management target, the target of the maximization of enterprise value takes on very obvious strong points, however, the application of this target into real practice meets with difficulties as the enterprise value is hard to measure.As a reflection of the increment of the enterprise value, the index of EVA is a scientific one, which is used to measure the increment of the enterprise value and has the characteristic of being easy to handle. The author of this paper reckons that if EVA is employed as the assessment index, the target of the maximization of enterprise value will be put into financial management practices by more and more enterprises.

关 键 词：财务管理目标 企业价值最大化 经济增加值(EVA) 

分 类 号：F239[经济管理—会计学]