价值最大化是企业经营的终极目标,也是财务管理的核心所在,只有确保企业每项业务每个环节均能做到价值为先,做到有效地识别、分析、评估和改善公司关键价值活动,最终才能实现企业价值最大化。对于通信行业而言,近几年行业增幅放缓和盈利空间收窄,公司发展正面临着由快速增长向平稳增长、外延式增长向外延和内涵式增长、 Maximizing the value is the ultimate goal of business management, but also the core of financial management, only to ensure that every aspect of each business can do the value of the first, to effectively identify, analyze, assess and improve the company’s key value activities, Ultimately to achieve maximum corporate value. For the communications industry, in recent years, industry growth slowed down and profit margins narrowed, the company is facing the development from rapid growth to steady growth, epitaxial growth to the extension and connotation growth,