external investment decisions meaning in Chinese

对外投资决策

Eva has also amassed considerable attention in china as a brand new alternative to business performance evaluation measure and an important device for external investment decision - making purposes . this study attempted to enlarge the application scope of eva to be the uniform objective of main functions of financial management system . and after applying eva in an enterprise , the information of total capital cost , which is very useful for informed investors , especially stockholders should consequently be presented through the financial statements
本文首先探讨了eva产生的理论渊源， eva与剩余收益( ri )和企业价值之间的密切联系，然后分析了eva的特征和属性以及在财务管理中的作用；通过分析财务管理目标的研究现状，指出企业财务管理以“企业价值最大化”作为总体目标是可行的，但企业的价值不容易计量， “企业价值最大化”的总体目标可操作性不强，继而提出并论证了基于eva的属性，以eva作为财务管理各具体职能的统一目标的可行性。