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作为一种新的理念体系,EVA尝试在企业内部建立共同的价值观念——为股东创造价值。同时.股东价值创造作为企业内部各责任单元的共同目标,为企业内部协作提供了平台与通道。EVA概念引入中国已有一段时间,尤其是国资委在中央企业推行EVA管理以来,中国企业逐步将EVA作为重要的业绩考核指标和完善企业价值管理的新理念。那么,EVA到底是什么?它为企业财务管理变革提供了哪些新思路呢?
As a new concept system, EVA tries to establish common values in the enterprise - to create value for shareholders. At the same time, the common goal of shareholder value creation as internal responsibility units provides a platform and channel for internal collaboration. EVA concept has been introduced into China for some time, especially since SASAC implemented EVA management in central enterprises. Chinese enterprises are gradually using EVA as an important performance evaluation index and a new concept of perfecting enterprise value management. So what is EVA in the end and what new ideas does it provide for financial management change?