基于EVA的企业财务分析模式初探作者：昆明理工大学城市学院本科2011级财务管理专业导师：昆明理工大学城市学院TheenterprisefinancialanalysismodebasedonEVAAUTHOR:zhanghanwenCITYCOLLEGE,KUNMINGUNIVERSITYOFSCIENCE&TECHNOLOGYINSTRUCTOR：lideyanCITYCOLLEGE,KUNMINGUNIVERSITYOFSCIENCE&TECHNOLOGY目录摘要...................................................................................................................................................................IVABSTRACT......................................................................................................................................................V前言.....................................................................................................................................................................1第一章EVA的理论阐述....................................................................................................................................41.1．EVA的概念和含义................................................................................................................................41.2．以EVA为核心的财务分析方法...........................................................................................................4第二章EVA经济增加值的源起和推广............................................................................................................42.1．EVA经济增加值的源起........................................................................................................................42.2．EVA经济增加值的推广........................................................................................................................5第三章构建基于EVA的财务管理体系...........................................................................................................53.1．EVA财务管理决策系统........................................................................................................................63.2．EVA业绩评价系统................................................................................................................................83.3．EVA激励系统........................................................................................................................................93.4．EVA风险控制系统................................................................................................................................9第四章EVA财务管理体系的优势..................................................................................................................114.1.EVA考虑了股权投资的资金成本........................................................................................................114.2.EVA一定程度上可以放长管理者眼光................................................................................................114.3.EVA紧密联系股东利益与管理者业绩，避免决策次优化................................................................114.4.EVA一定程度上剔除会计失真的影响，减少传统指标对企业业绩评价的扭曲............................11第五章构建我国的中小企业EVA财务管理体系.........................................................................................125.1．我国中小企业的财务管理特点.........................................................................................................125.2．构建我国中小企业EVA财务管理体系............
