企业价值创造的衡量:基于EVA的财务管理目标研究

• 作 者: 文贻霖
• 机 构: 永州职业技术学院,
• 出 处: 中国国际财经(中英文)
• 发表日期: 2017年06期
• 关键词: EVA理论 国有企业 财务管理目标

随着国内市场经济改革的深入,各大企业面临着更加激烈的竞争。如何衡量企业创造的价值,并在市场中获取竞争优势,是当前企业必须面对与解决的问题。本文将会以国有企业为例,探讨EVA理论下企业的财务管理目标设立的利弊,进而在EVA理论的指导下提出相应的应对措施,为我国企业的健康发展提供可借鉴的新方向。

With the deepening of domestic market economic reforms, major companies are facing more fierce competition. How to measure the value created by enterprises and gain competitive advantage in the market is a problem that companies must face and solve. This article will take the state-owned enterprises as an example to discuss the advantages and disadvantages of the establishment of the enterprise’s financial management objectives under the EVA theory, and then put forward corresponding countermeasures under the guidance of the EVA theory, so as to provide a new direction for the healthy development of Chinese enterprises.