现代企业财务管理目标的优化经济增加值eva最大化精选

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1、浙江师范大学ri^职硕士学位论文浙江师范大学硕士学位论文现代企业财务管理目标的优化一一经济增加值EVA最大化姓名：吴高寿申请学位级别：硕士专业：企业管理（财务会计导教师：孙伯良20081221THEOPTIMIZATIONOFMODERNENTERPRISEFINANCIALMANAGEMENTGOAL-TOMAXIMIZETHEECONOMICVALUEADDEDABSTRACTFinancialmanagementtargetisoneofthekeyissuesofthefinance.Itistheresultthatenterprisefinancin

2、gactivitiesexpecttorealizeandisthestandardtojudgethefinancingactivities.Itguidesthefinancialmanagementactivitiesanddeterminesthebehaviorpatternofthemainbodyofthefinancialmanagement.Establishingtherationalfinancialmanagementtargetisfavorableforthemanagementtoscientificallyplanthelong-

3、termstrategicaldevelopmentandtoprovideeffectivefinancialanalysisforit.Therefore,theestablishmentofarationalfinancialmanagementtargetisofgreatsignificancetotheenterprise'slong-termdevelopment.Itjudgeswhether浙江师范大学ri^职硕士学位论文thefinancingactivitiesarescientificandrational.Toestablisharat

4、ionalfinancialtargetisagreatsignificancebothintheoryandinpractice.EVAisshortforEconomicValueAdded.EVA,proposedbyStemStewartconsultingfirmintheUnitedStates,isanindexoramethodtocomprehensivelymeasuretherealprofitorthecreatedvalueoftheproducingandmanagement.Theso-called"comprehensive"an

5、d"real"isincontrastofthetraditionalaccountingprofit.Thefinalprofitinaccountingreferstoafter-taxprofit.However,accordingtotheprinciplesoftheEVA,after-taxprofitfailstocomprehensivelyandreallyreflectthefinalprofitorvalueoftheproducingandmanagementbecauseitdoesn'ttakethecapitalcostintoco

6、nsideration.EVA(EconomicValueAdded)isthebalancefoundbydeductingthecostofcapitalfromthenetoperatingprofitaftertax.Thebasicideaisthatthenetoperatingprofitaftertaxsurpassesthecapitalcost,EVAispositive.Onthecontrary,thenegativeEVAindicatesthatthebusinessincomefailstomakeupthecapitalcost,

7、whichmakesthestockholder'snetvaluereduce.KEYWORDS:Modementerprise;Financialmanagementtarget;EconomicValueAdded(EVA);Optimization;Maximize浙江师范大学学位论文独创性声明本人声明所呈交的学位论文是我个人在导师指导下进行的研究工作及取得的研究成卩i。论文中除了特别加以标注和致谢的地方外，不包六其他人或其他机构已经发表或撰写过的研究成聚。其他同志对本研究的启发和所傲的贡献均己在论文中作了明确的声明并裘示了谢总。本人完全怠识到本声明的法

8、律结果由本人承担。作者签