一个基本假设:股东财富最大化理财目标理财目标决定公司财务管理活动的出发点和归宿,也是评价财务管理活动结果的最高尺度。必须明确,使用 EVA 评价体系的一个基本假设是:公司的理财目标是股东财富最大化,即从股东角度定义企业盈利。对投资者来说,企业业绩的最终表现应该是投资者投入资本价值的增加。因此,衡量企业经营业绩的关键之一是正确衡量投资者对企 A Basic Hypothesis: Maximizing Shareholders' Wealth Management Goals The goal of financial management determines the starting point and final destination of the company's financial management activities. It is also the highest yardstick for evaluating the results of financial management activities. It must be clear that one of the basic assumptions used in the EVA evaluation system is that the company's financial objective is to maximize shareholders' wealth, ie to define corporate profits from a shareholder's perspective. For investors, the final performance of the business performance should be an increase in the value of capital invested by investors. Therefore, one of the keys to measuring the performance of an enterprise is to correctly measure the value of its investors