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现代财务管理工作正逐渐由核算功能向价值管理功能转型,价值管理的最终目标是追求股东财富的最大化。实行经济增加值业绩考核可以有效解决会计利润考核的局限性,全面评价企业的有效使用资本和价值创造能力。本文论述了经济增加值的基本理论,实行经济增加值考核的优势,对经济增加值在实际工作中的应用进行了分析说明,提出了经济增价值考核指标的完善措施。
Modern financial management is gradually transforming from accounting function to value management function. The ultimate goal of value management is to pursue the maximization of shareholder wealth. The implementation of economic value-added performance assessment can effectively solve the limitations of accounting profit assessment, and comprehensively evaluate the company’s ability to effectively use capital and value creation. This paper discusses the basic theory of economic value added, applies the advantages of economic value added assessment, analyzes and explains the application of economic value added in practical work, and puts forward measures to improve the evaluation index of economic value increase.