财务管理的目标大致经历了以下几个阶段:利润最大化,股东财富最大化,企业价值最大化。虽然企业价值最大化这一理念在我国还未深入人心,价值管理却是那些优秀的企业在竞争残酷的市场中不败的不二法门。罗杰·莫林在《公司价值》中开篇说:价值管理不仅仅是一个能够立竿见影而且长 The goal of financial management generally goes through the following stages: maximization of profits, maximization of shareholder wealth and maximization of corporate value. Although the concept of maximizing the value of the enterprise has not yet been deeply rooted in our country, value management is the unbeatable method for those outstanding enterprises to compete in the cruel market. Roger Moline begins his book on Company Value: Value Management is more than just an immediate and long