EVA是当今最炙手可热的财务理念,本文对经济增加值的内涵和财务管理中面对的挑战做了简要介绍。EVA财务指标具有区别于传统会计指标的优势,使其日益成为企业财务考核的新标杆。企业财务管理工作未来的任务和挑战必然是实施EVA管理,并力争将股东投资价值最大化作为公司的唯一财务目标,使企业从实施EVA管理中受益。 EVA is the hottest financial philosophy of today. This article briefly introduces the connotation of economic added value and the challenges in financial management. EVA financial indicators have the advantage of different from the traditional accounting indicators, making it increasingly become a new benchmark for financial examination. The task and challenge of future financial management must be to implement EVA management and strive to maximize shareholder investment value as the only financial target of the company so that the enterprise can benefit from the implementation of EVA management.