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一、经济增加值最大化目标现代企业战略财务管理要求企业建立以价值管理为核心的战略财务管理体系。价值管理是一个综合性的管理工具,它既可以用来推动价值创造的观念,并深入到公司各个管理层和一线职工中,又与企业资本提供者(包括企业股东和债权人)要求比资本投资成本更高收益的目标相一致。经济增加值最大化目标可以满足价值管理的要求,有助于实现企业价值和股东财富的最大化。二、EVA的含义与计算(见表1)
First, the maximization of economic value Objectives Modern enterprise strategic financial management requires enterprises to establish a value management as the core strategic financial management system. Value management is a comprehensive management tool that can be used not only to promote the concept of value creation, but also to go deeper into the management and front-line workers in the company as well as to demand capital investment from the corporate capital providers (including corporate shareholders and creditors) The goal of higher cost benefits is consistent. The goal of maximizing the value-added of economy can meet the requirements of value management and help realize the maximization of enterprise value and shareholders’ wealth. Second, the meaning and calculation of EVA (see Table 1)