文章基于EVA的相关知识和理论及其模型对于煤炭企业的财务管理问题进行了分析和研究,在综述了煤炭企业财务管理的阶段划分和财务管理目标变迁的基础上,具体剖析了EVA方法对于煤炭企业财务管理的贡献表现,并提出了煤炭企业以EVA为目标的财务管理模式实施的要求,最后系统地提出了煤炭企业在财务管理中以EVA为目标的应该采取的具体方法和步骤。 Based on the related knowledge and theory of EVA and its model, this paper analyzes and studies the financial management of coal enterprises. Based on an overview of the stages of financial management and the changes of financial management objectives, this paper analyzes in detail the impact of the EVA method on coal The contribution of financial management of enterprises, and put forward the requirements of implementing the financial management mode with EVA as the goal of the coal enterprises. At last, it puts forward the specific methods and steps that the coal enterprises should take EVA as their goal in the financial management.