随着经济的不断发展,传统的以利润为导向的财务分析方法难以适应基于价值的管理理念。而基于EVA的财务分析体系能够使股东定义利润与财务分析体系具体指标相一致,正好取代传统的业绩评价指标,成为衡量企业经营业绩的主要标准。本文正是在这一前提下,通过以EVA指标为例探讨如何基于价值管理理念进行财务分析,从而使其真正反映企业价值创造的目标。 With the continuous development of the economy, traditional profit-oriented financial analysis methods are difficult to adapt to value-based management concepts. The EVA-based financial analysis system can make the shareholder-defined profit consistent with the specific indicators of the financial analysis system. It just replaces the traditional performance evaluation indicators and becomes the main criterion for measuring the business performance of the company. This article is based on this premise, through the use of EVA indicators as an example to explore how to conduct financial analysis based on the concept of value management, so that it truly reflects the goal of corporate value creation.