EVA理念与公司治理目标的优化

公司治理目标的优化是完善公司治理结构的一项重要内容。它有两个问题需要解决明确合理的公司治理目标和确定有效的目标实现的标准。根据股东价值论，将股东财富最大化作为公司治理目标是正确选择。引入EVA概念，将EVA指标及其管理理念作为公司治理目标实现的标准和机制具有重要价值。

EVA and the Optimization of the Goal of Corporation Administration

The optimization of the goal of corporation administration is one of the key aspects in the perfection of corporation administration structure. There are 2 essential issues to solve: having a clear and reasonable goal of corporation administration and making the standards of effective goal achieving. According to stockholder value theory, it is absolutely right to regard the maximization of stockholder assets as the goal of corporation administration. The author introduces the concept of EVA and adopts the indexes and management thought as the standards and mechanism for the achieving of the goal of corporation administration, which is of great reference value.