EVA(经济增加值),即从税后净营业利润扣除资本成本后的经济利润,它衡量了企业创造的股东财富的多少。这一概念近几年在我国引起广泛关注。本文通过阐述EVA指标的概念及其特点,试图对EVA指标在公司财务管理的效用进行探讨,说明EVA不仅是一种有效的公司业绩度量指标,还是一个全面财务管理的架构,是经理人和员工薪酬的激励机制,在现代公司理财中成为一项重要的财务评价标准。 EVA (Economic Value Added), the economic profit after deducting the cost of capital from the after-tax net operating profit, measures the amount of shareholder wealth created by the enterprise. This concept has drawn wide attention in our country in recent years. This essay attempts to explore the utility of EVA in corporate financial management by expounding the concept and characteristics of the EVA index. It shows that EVA is not only an effective measure of corporate performance, but also an overall financial management structure, which is a combination of managers and employees Incentive mechanism for remuneration has become an important financial evaluation standard in modern corporate finance.