eva价值管理体系在中国电信上市公司中的应用分析word格式论文.docxVIP

优秀毕业论文 精品参考文献资料 Abstract Respond to the era of global economic integration and intense competition in the industry, companies need a innovation in financial management, including its policies, methods and strategies. As a result, financial management and strategic theory has become the focus of domestic academics and entrepreneurs in managers’ efforts to the practice of development strategy,. Economic Value Added (EVA),which is the core value of the financial management strategy. Traditional financial system had been proven to be flawed,with its strategies of investment, financing and dividend decisions cannot meet the current status, and the differences between enterprise’ targets and the goal of value maximization, it should not be forgotten that there exists certain inefficiencies in current performance evaluation system and effective assessment process indicators also, which can cover up the truth.By contrast,EVA has considered all the cost of funds, which represent a real evaluation of economic profit. As a value-based management, EVA can reveal the way of value creation,point out that the real key to corporate wealth, hence taking EVA as the core of the strategic financial management and salary management system can provide a new perspective to the development of a modern enterprise. Accordingly, the paper first introduces the EVA theory, then take a discussion in entire financial management system,consisting of performance evaluation system ,incentive system, decision management system and risk controlling system. Finally, through the analysis of China Telecoms case, article explores how to improve EVA financial management system and put forward relevant proposals. KEYWORDS：EVA；value management system；cost of capital；performance evaluation  PAGE 4 目录 摘要 I  HYPERLINK \l _bookmark0 AbstractII  HYPERLINK \l _bookmark1 第 1 章 导论 1  HYPERLINK \l _bookmark2 1.1 研究背景与研究意义 1  HYPERLINK \l _bookmark3 1.1.1 研究背景 1  HYPERLINK \l _bookmark4 1.1