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随着市场不断进行改革,我国的国有企业也面临着越来越激烈的市场竞争,怎样在激烈的市场竞争当中生存并一步步的实现发展,是国有企业必须要面对的问题。EVA理论是一种新兴的财务管理理论,除了能够使得国有企业的财务管理水平得到提高,还能够使得国有企业得到更大的经济效益。本文论述了以EVA理论为指导的财务管理目标的利与弊,并提出了一些针对性的措施。
As the market continues to reform, the state-owned enterprises in our country are also facing more and more fierce market competition. How to survive in the fierce market competition and realize the development step by step is a problem the state-owned enterprises must face. EVA theory is a new theory of financial management. In addition to being able to improve the financial management of state-owned enterprises, it can also make state-owned enterprises more profitable. This article discusses the pros and cons of the goal of financial management guided by the EVA theory and puts forward some pertinent measures.