电信企业战略转型期财务规划研究工商管理专业论文.docxVIP

AB AB STRACT ABSTRACT：At the beginning of the eleventh five—year planning，China Telecommunications Corporation had carried out enterprise strategiC transformation in order to adapt itself to the changes of inter and outer environment and to the trend of telecom development，which iS about transformation strategy from traditional basic telecom operator to telecommunications integrated service provider． For several years，the author has been undertaking the administration and management of a local telecommunications corporation planning，and paid much attention to the theories and pract ices of financial planning．By studying the financial theories put forward both in China and overseas， and thoroughly analyzing the real status of telecommunications planning and the operational Situation of China Telecom，the author indicates that it iS the only way for China Telecom to fully apply a enterprise value theory and perform the strategy of transformat ion SO as to i ncrease i ts competitiveness． Furthermore，the author points out that financial planning of China Telecom must center on EVA to create a whole financial planning system． In addition，the author upgrades the experience accumulated from her several years’practices to a theoretical 1evel and applies the theory to subsequent practice SO as to provide worthwhile viewpoints and methods for financial planning． Five chapters in three parts are included in thiS thesiS．In the first part， China Telecom strategiC transformation background as wel l as the relat ive theories are discussed systematically，the actuality for current financial planning environment is thoroughly taken apart through reviewing transformation background，the problems and development tendencies in financial planning are deeply analyzed，and the necessity and pressure for constructing financial planning system are clarified as well．In the second part，a design idea for structuring a financial planning system model of Telecom Corporation is proposed，by s