中外企业经济增加值(EVA)应用环境比较(国外英语资料).docVIP

中外企业经济增加值(EVA)应用环境比较(国外英语资料) Comparison of application environment of economic value added (EVA) between Chinese and foreign enterprises Yin Mingde, China mechanical and electrical industry, 201104 The implementation of the EVA examination by the central enterprises has been going through for one year. In the meantime, the SASAC of the State Council and local SASAC does not rigidly adhere to the classic EVA theory and doctrine, from reality, to explore the depth of Chinese enterprise application of EVA, and emphasizes the central enterprises because of the industry, economic scale, function difference, difference in development stage, industry characteristics and other aspects of group company our subordinate enterprises, requires the implementation of EVA examination adopts more in line with their actual implementation measures, more effective, and further enhance the pertinence and effectiveness of the evaluation (see the SASAC of the state council vice director Huang Shuhe in December 28, 2010 for economic work conference speech in the central enterprises). This will EVA assessment, value management into the enterprise development strategy to adapt to, and coordination, EVA strategic oriented realistic orbit. At the same time, some central enterprises are also actively seeking EVA personalized implementation path, and summed up some useful experience. However, in the early stages of the implementation of large-scale EVA, classical theory and method of some central enterprises and all sectors of society are accustomed to EVA, accustomed to starting from the dogmatic books EVA implementation ideas, even thought the EVA in twentieth Century eight, in 90s for many foreign enterprises, indicates that the enterprise can implement EVA China to achieve the desired objectives. Based on this understanding, many enterprises by EVA books and policy experts and scholars from participation, lack of experience of enterprise EVA the practice of misleading, still believe that no