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价值创造作为商业活动中最基本的经济行为,是所有市场实体即企业所共同追求的根本目标,它贯穿在企业加工、制作、使用及开发等各个环节之中。基于价值创造,本文将目光聚焦在大众交通集团股份有限公司之上,首先对其基本情况进行了解,然后分析其财务会计行为存在问题,最后给出一些财务会计行为的优化对策,旨在进一步提高该公司价值创造能力。
As the most basic economic activity in commercial activities, value creation is the fundamental goal pursued by all market entities, that is, enterprises. It runs through all aspects of enterprise processing, production, use and development. Based on value creation, this dissertation focuses on Volkswagen Transportation Group Co., Ltd., first of all, understand its basic situation, then analyze its financial accounting behavior problems, and finally gives some optimization measures of financial accounting behavior, aimed at further improving The company creates value.