| 新经济环境下基于EVA的财务战略应用探析 |
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| 引用本文： | 黄友兰,何艳群. 新经济环境下基于EVA的财务战略应用探析[J]. 企业活力, 2010, 0(1): 17-19 |
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| 作者姓名： | 黄友兰 何艳群 |
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| 作者单位： | 重庆邮电大学经济管理学院,重庆,400065 |
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| 摘 要： | 在新经济浪潮的冲击下,企业经济业务和财务环境发生了巨大变化,传统财务战略面临前所未有的挑战。经济增加值(Economic Value Added,EVA)作为一种重要的财务战略目标思想与评价标准,反映了企业的经营目标——股东财富最大化。而基于EVA的财务战略,可被用来辨别企业业务单元的增值性与现金溢损性,实现财务战略与经营战略的配套,为处于"冲浪"中的企业有效提升其价值指明了方向
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| 关 键 词： | 新经济 EVA 财务战略 |
Study on Applying of EVA Financial Strategy for Enterprise under the New Economic Environment |
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| Huang You-lan,He Yan-qun. Study on Applying of EVA Financial Strategy for Enterprise under the New Economic Environment[J]. Enterprise Vitality, 2010, 0(1): 17-19 |
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| Authors: | Huang You-lan He Yan-qun |
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| Affiliation: | Huang You-lan1,He Yan-qun2(1,2.Economics , Management School,Chongqing University of Posts , Telecommunications,Chongqing 400065,China) |
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| Abstract: | Under the the New Economic Environment,business and finical environment have changed greatly,so the traditional financial strategy is facing unprecedented challenges.As an important finance strategic target ideal and evaluation criteria,Economic Value Added(EVA)reflects the enterprise's goal-shareholder's wealth maximization.It can be used to identify the increment and the cash overflow of business in enterprise to choose applicable financial strategy,thus designate right direction for enterprises to raise ... |
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| Keywords: | New Economy EVA financial strategy |
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