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1、首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文加快我國航空工業(yè)財務(wù)管理創(chuàng)新研究姓名:陳勇軍申請學(xué)位級別:碩士專業(yè):產(chǎn)業(yè)經(jīng)濟(jì)學(xué)指導(dǎo)教師:郝梅瑞@首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文 加快我國航空工業(yè)財務(wù)管理創(chuàng)新研究第 4 頁 共 59 頁AbstractThis thesis presents a systematic and in-depth exposition and analy
2、sis over theoriesand applications of financial management innovation of the aviation industry in China.The author reports the significant role of financial management in the aviation industrymanagement in China by invest
3、igating the meaning, functions and options forobjectives of financial management. The thesis also points out a direction and path forthe innovation of financial management of the aviation industry in China bytheoreticall
4、y analyzing the general path from the generation, development andinovation of financial management. This thesis aims to points out several points to beimproved in financial management by investigating the overall situati
5、on of the aviationindustry in China and the current status of financial management. As financialmanagement innovation is a systematic project which involves lots of factors, theauthor only made investigations over the fo
6、llowing several issues based on theanalysis over the current situation of financial management in the aviation industry inChina. Firstly, this thesis points out an idea of exercising a combination of inflexibilityand yi
7、elding in financial management of the aviation industry in China on the basis ofan analysis on the features of the aviation industry in China as one typical high-techenterprise, and also tries to quantifies how to apply
8、the yielding method in financialmanagement in practice by utilizing the calculous theories. Secondly, with regard tothe strategic restructuring and changes in internal and external environment of theaviation industry in
9、China, through a review and analysis on the basic theory – valuechain theory, the author conducts an analysis over the key initivatives of strategicfinancial implementation of the aviation industry in China after restruc
10、turing from boththeories and practice perspectives, and presents a model of building up aninformation-integration sense so as to establish a periodic (by-level) real-timeintegration of financial management in the aviatio
11、n industry. Thirdly, by means ofanalyzing the limitations of the traditional financial performance evaluation system, thisthesis points out that a strategic performance evaluation system should be establishedand implemen
12、ted in the aviation industry in China as quickly as possible. By referringto the reality of the aviation industry management in China, the author mainly studiesthe application of EVA and also innovatively reports that en
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