论文部分内容阅读
兴起于二十世纪末期的EVA体系,克服了传统会计利润指标的局限性,实现了股东利润的最大化,受到很多企业的追捧。EVA体系在世界如火如荼的发展时,中国也于2007年首次引入,并在2010年以后国有企业全面开始使用这一新的划时代的价值衡量指标,在其快速发展的同时,也暴露出不少问题,值得我们去研究、去解决。本文将从EVA体系对中国国企发展的作用出发,思考EVA体系在国企运用中存在的问题,并针对其存在的问题提出一些解决方案和建议,希望对EVA体系在国有企业运用过程中有所借鉴和启示。
The EVA system, which rose in the late twentieth century, overcame the limitations of traditional accounting profit indicators and realized the maximization of shareholders’ profits. It was sought after by many enterprises. When the EVA system was in full swing in the world, China first introduced it in 2007, and after 2010, the state-owned enterprises fully started using this new epoch-making value measure. As its rapid development, it also exposed many problems , Worth us to study, to solve. Based on the role of EVA system in the development of China’s state-owned enterprises, this article will consider the problems existing in the application of EVA system in the state-owned enterprises and put forward some solutions and suggestions for the existing problems. I hope to learn from the EVA system in the application of state-owned enterprises And inspiration.