中小企业财务管理目标分析.docVIP

中小企业财务管理目标分析 【摘　要】为适应新形势的要求，企业迫切需要一些新的财务指标来衡量其经营业绩。本文在介绍经济增加值基本思想的同时，着重阐述了该指标的显著优越性及其在我国应用的意义。 ????【关键词】财务管理目标财务管理EVA ????【abstract】existing financial management objective have some distortion in revealing a firms capital and profit because people do not consider the cost of equity capital and have a conservative attitude in financial indexs to measure their performance .this paper introduces the main ideas of EVA. At the same time，it elaborates the significant advantages of EVA and it’s importance in Chinese. ????【key words】financial management objectives EVA ????财务管理的目标是企业理财活动所希望实现的结果，是评