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随着经济的发展及资本市场的日益成熟,企业的价值创造能力和资本运营能力已成为决定企业经营成败的关键因素,作为考核评价指标的经济增加值(EVA)相对比传统的全面预算管理在实践中日益显现出其优越性。本文阐述了经济增加值与全面预算管理的内涵,针对目前全面预算管理在实践中普遍存在的问题,探讨通过引入EVA对全面预算管理体系进行优化和改善,从而最大程度地实现企业战略目标落地及股东价值最大化。
With the development of economy and the maturity of the capital market, the enterprise’s value creation ability and capital operation ability have become the key factors that determine the success or failure of the enterprise operation. The EVA as the evaluation index is relatively lower than the traditional total budget management Practice has increasingly shown its superiority. This article expounds the connotation of economic added value and overall budget management. In view of the problems existing in the practice of total budget management at present, it discusses how to optimize and improve the overall budget management system by introducing EVA so as to realize the strategic goal of enterprise to the maximum extent Maximize shareholder value.