摘 要 企业的经营业绩和财务状况是影响其生存和发展的重要因素，它不仅是管理者优化配置资源的依据，更对财务信息使用者的投资决策具有引导作用。传统的财务分析体系随着社会经济的发展愈来愈显示其不足，使得探索新的财务分析体系尤为重要。 本文首先对EVA和财务分析相关文献进行综述，在介绍研究现状的同时引入了本文研究的必要性。其次，介绍了传统财务分析体系以及EVA的相关理论，并阐述了传统财务分析体系的局限性以及EVA指标的优势。然后将EVA引入原有财务分析体系，并通过SD集团的财务数据进行检验，对结果将原有的体系同基于EVA的体系进行比较分析，说明引入EVA指标的科学性、可行性和优越性。并且针对基于EVA的财务分析体系在SD集团的应用提出相关建议。以此，希望不仅有助于丰富和完善现有的财务分析体系，而且有助于EVA的应用同中国实际相结合。

ABSTRACT The business performance and financial conditions of enterprise are the important factors that affect the survival and development ,it is not only the basis of optimizing the allocation of resources but also the guidance that help the financial information users make more useful investment decisions. With the development of social economy, the traditional financial analysis index system shows its disadvantages. Because of this, exploring new financial analysis index system is especially important. Firstly, this paper carries on the literature review about EVA and financial analysis that scholars study. Secondly introduce the traditional financial analysis index and the theory of EVA and its unique advantages, finally defines financial analysis index system based on EVA. Then chapter introduces EVA into the original financial analysis system which tested by the financial data from company called SD and contrast traditional financial analysis index with the new financial analysis index based on EVA shows that the introduction of EVA index is scientific, feasibility and superiority and put forward suggestions. Thus, we hope that this paper not only can enrich and perfect the existing financial analysis system, but also can combine application of EVA with the concrete practice of China.