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我国企业数量越来越多的同时市场竞争也日益激烈,企业在面临更多发展机会的同时也面临着更多的挑战。在这样的大背景下,传统的预算管理已经不能适应时代的发展要求。将经济增加值(EVA)的理念引入到全面预算中,是现代企业预算管理的新趋势。本文就基于经济增加值的全面预算管理相关理论和理念入手,立足于我国企业全面预算管理的现状,针对问题提出构建EVA全面预算管理体系的相关建议。望对相关管理工作作出微薄参考。
As the number of enterprises in our country increases and the market competition becomes more and more intense, the enterprises face more challenges while facing more development opportunities. In this context, the traditional budget management can no longer meet the requirements of the development of the times. The introduction of EVA into the overall budget is a new trend in the budget management of modern enterprises. Based on the theory and concept of total budget management based on economic value added, this paper bases on the status quo of total budget management of enterprises in our country and puts forward some suggestions to build EVA comprehensive budget management system. Hope that the relevant management to make meager reference.