EVA与企业可持续发展的财务研究

在市场经济条件下，每一个企业都面，临着优胜劣汰，因此增长就成为企业追求的目标。增速过快会导致企业的资源跟不上节奏，增速过慢又会导致企业的资源闲置或浪费。由此可见，企业在追求增长的同时，更应该考虑增长的可持续性。希金斯的可持续增长模型对企业的增长速度提供了重要的理论依据，它从定量角度来衡量一个企业的增长速度，然后通过EVA指标来准确评价企业的价值增长问题，帮助企业管理者制定出明智的增长计划，从而保持企业可以做到“常青”。

Accountant Research on the Sustainable Development of EVA and Enterprises

In the market economy, every enterprise, as a participant in the market, has to be faced with the situation of survival of fittest. Because of this, each business has a life-long pursuit of growth. However, in order to be in line with the company＇ s own resources, we should consider the sustainability of growth. The Higgins sustainable growth model provides important theory. It balance growth speed of the enter- prise in quantify then evaluate the growth problem in EVA indicator to help manager make clear growth plan so that keep the enterprise alive.