论文部分内容阅读
基于2010年起国资委在中央企业范围内全面推行经济增加值(EVA)考核的背景,本文详细解析了EVA和全面预算管理的内涵,结合预算管理当前的现状,指出当前预算管理中不符合EVA考核的各方面,并提出了EVA导向下的全面预算管理的改进措施。
Based on the background that SASAC fully implemented the assessment of EVA in 2010 within the scope of central SOEs, this paper analyzes the connotation of EVA and overall budget management in detail and presents the current status quo of budget management. It points out that current budget management does not meet the requirements of EVA Assessment of all aspects, and put forward the EVA-oriented overall budget management improvements.