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随着市场经济的快速发展,对企业综合管理水平也提出更高的要求。以国有大型企业为例,其在过去发展中多表现出重价值管理,而轻预算管理的现状,且未将二者进行有效融合,极大程度上制约企业综合效益的提升。通过实践研究发现,将E VA价值管理体系引入到企业中,有利于的企业经营管理战略目标的实现。本文将对E VA价值管理体系的相关概述、价值管理与预算管理的意义以及二者融合的相关建议进行探析。
With the rapid development of market economy, higher level of comprehensive management of enterprises is also put forward. Take large state-owned enterprises as an example, most of them showed value management in the past development. However, the status quo of light budget management failed to effectively integrate the two and greatly restricted the improvement of the comprehensive benefits of enterprises. Through practice research, it is found that the introduction of E VA value management system into the enterprise is conducive to the realization of the strategic goal of enterprise management. This article will explore the relevant overview of the E VA value management system, the significance of the value management and budget management, as well as the relevant recommendations for their integration.