【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】eistingfinancialmanagementobjectivehavesomedistortioninrevealingafirm’scapitalandprofitbecausepeopledonotconsiderthecostofequitycapitalandhaveaconservativeattitudeinfinancialindestomeasuretheirperformance.thispaperintroducesthemainideasofeva.atthesametime，itelaboratesthesignificantadvantages...