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寻找价值管理的度量指标尽管20世纪90年代以来,企业界关于公司目的是追求股东价值最大化还是追求利益相关者利益均衡的争论一直在继续,但管理的首要职责就是为股东创造价值,已经成为公司治理领域的一种主要观点。企业的目的就是实现股东价值最大化,这种观点的主流地位从未从根本上动摇。
Finding Metrics for Value Management Although the debate over whether corporations seek to maximize shareholder value or pursue a balanced interest among stakeholders has continued since the 1990s, management’s primary responsibility is to create value for shareholders that has become A main point of view in the field of corporate governance. The purpose of the enterprise is to maximize shareholder value. The mainstream status of this view has never been fundamentally shaken.