摘要
企业财务管理的目标由追求会计利润最大化向为股东创造价值的增值转化,在这一转化过程中,经济附加价值(EVA)应运而生。经济附加价值(EVA)与企业价值管理相结合产生了企业价值管理的新模式。为了有效利用这一理论,首先,要明白EVA的涵义、重要性,及其在企业发展中的重要作用,寻求企业发展的最佳模式;其次,利用经济附加价值(EVA)分析和利用现金流量、资本成本、竞争优势等驱动要素增加企业的价值;最后,以EVA为基础构建系统的、富有效率的价值管理体系。
The goal of enterprise financial management has transformed from pursuing the accountant profit maximization to create the value for the shareholder. In this conversion process, the Economie Value Added （EVA） arises at the historic moment. Eeunomic Value Added （EVA） and enterprise value management associated produet new pattern of enterprise value management In order to effectively use this theory. First we must understand the implication, the importance of EVA, arat its develop the vital role in the enterprise, in order In seek best pattern which the enterprise develops; Second, we analyze and use cash current eapaeity, capital cost, competitive advantage and so on aetuation essential factor to increase enterprise＇s value using the Economic Valac Added （EVA）; Finally, taking EVA as; the foundation we can construct the rich efficicncy value management system .
出处
《特区经济》
北大核心
2007年第11期292-294,共3页
Special Zone Economy
关键词
企业价值管理
价值驱动要素
经济附加价值
EVA管理体系
Enterprise value management
Value actuation essential factor
Economic Value Added
EVA management system
