中國(guó)早教企業(yè)可持續(xù)發(fā)展研究——基于財(cái)務(wù)分析視角

摘要： 中國(guó)是一個(gè)擁有13億多人口的大國(guó),如何把人口負(fù)擔(dān)轉(zhuǎn)變成人力資源優(yōu)勢(shì),是全社會(huì)面臨的巨大課題,這也是一場(chǎng)深刻的革命。顯然,實(shí)現(xiàn)這個(gè)目標(biāo)只有一條路可走,就是致力于提高人口素質(zhì)。目前,中國(guó)約有7 000多萬0～3歲的嬰幼兒,為此國(guó)家相關(guān)部門反復(fù)強(qiáng)調(diào),必須從嬰幼兒開始提高人口素質(zhì)。在此背景下,筆者將通過EVA財(cái)務(wù)戰(zhàn)略矩陣,促進(jìn)并實(shí)現(xiàn)在不同條件下制定的價(jià)值增值解決方案等財(cái)務(wù)戰(zhàn)略。研究發(fā)現(xiàn),為實(shí)現(xiàn)早教中心的可持續(xù)發(fā)展,必須充分發(fā)揮EVA的作用,深入發(fā)掘早教中心經(jīng)營(yíng)過程中的價(jià)值驅(qū)動(dòng)因素。
China is a big country with a population of more than 1. 3 billion. How to transform the population burden into human resources is a huge project and a profound revolution. To achieve this goal, there is no shortcut to improve the quality of the population. There are over 70 million infants aged 0-3 years in China, and the state has repeatedly stressed that the quality of the population must be raised from infants and children. This paper will promote the realization of financial strategy through EVA financial strategy matrix for value added solutions under different conditions. In order to realize the sustainable development of early education center, the role of EVA should be fully played and the value driving factors in the operation of early education center should be explored.