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国资委提出2010年央企全面开展EVA考核,EVA是一种业绩考核和激励系统,引入EVA将加快央企的资金周转速度,降低资本占用,使企业价值最大化。本文借助EVA的思想,指出基于EVA的全面预算管理是以企业价值最大化为理财目标,预算编制的起点和考核的主要指标都是EVA,管理者将通过编制各种预算来控制和保证EVA目标的实现。与传统的全面预算管理相比,基于EVA的全面预算管理有非常明显的优势。
SASAC put forward in 2010 the full assessment of EVA, EVA is a performance appraisal and incentive system, the introduction of EVA will speed up the central enterprises capital turnover rate, reduce capital occupancy, so that maximize the value of the enterprise. This paper, with the help of EVA, points out that EVA-based total budget management takes the maximization of enterprise value as the financial management goal. The starting point of budget preparation and the main indicators of assessment are all EVA. Managers will control and ensure the EVA goal by formulating various budgets The realization. Compared with the traditional total budget management, total budget management based on EVA has obvious advantages.