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我国国有企业正处于降本增效,以发展求变革的浪潮之中。EVA作为考核企业绝对利润的理论,是衡量国有企业财务管理目标能否实现的重要指标,直接决定着国企改革、发展、生存的关键所在。本文分析了国有企业财务管理目标存在的问题,并提出几点对策以供理论参考。
China’s state-owned enterprises are now in the process of reducing costs and increasing efficiency, and seeking development for change. EVA, as a theory of assessing the absolute profit of an enterprise, is an important measure of whether the financial management objectives of state-owned enterprises can be achieved and directly determines the key to the reform, development and survival of state-owned enterprises. This article analyzes the existing problems in the financial management of state-owned enterprises and puts forward some countermeasures for the theoretical reference.