Analysis on the EVA-based Paths of Enterprise's Value Creation

摘要

In the field of enterprise finance,economic values added (EVA) is a way to determine and judge the value creation.Using value management and EVA theories,this paper holds that it is urgent to change the mode of blindly pursuing scale expansion to increasing economic benefits,and points out the transformation paths of enterprise's value creation include the external mode based on complete capital cost,the internal mode based on reducing cost and improving efficiency,and then analyzes the choice of these paths in order to lead enterprise operating scientifically so as to create added-value and explore a new direction on the enterprise's value creation.