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基于相关者利益的企业价值最大化观点认为,企业理财活动应该追求实现相关者利益的企业价值最大化,该观点强调考虑各方集团的利益。基于相关者利益的企业价值最大化观点下,利用经济模型来确定企业最大价值尤其重要,这对今后一个时期煤炭企业应加快改革与发展步伐,不断推进健康可持续发展,提高煤炭企业整体绩效有着极其重要意义。
The maximization of corporate value based on stakeholder’s view holds that corporate financial management activities should pursue the maximization of corporate value to realize the interests of stakeholders. This view emphasizes the consideration of the interests of all groups. Based on the maximization of corporate value based on the interests of stakeholders, it is particularly important to use economic models to determine the maximum value of the enterprises. This will speed up the pace of reform and development for the coal enterprises in the coming period, promote the healthy and sustainable development and improve the overall performance of the coal enterprises Extremely important.