摘要
“企业价值最大化”是我国企业理财的总目标，而要实现这一目标，还有待建立符合我国国情的企业价值计算模式。本文对企业价值的计价标准、决定因素、计算模式等进行了探讨，并为股份制公司价值计算提供了一种简便易行的方法。
Maximum value in enterprises is the ultimate goal for enterprises in China to manage financial transactions, whose accounting system with Chinese characteristics is to be established. This paper discusses its criteria, determining factors, accounting modes and also provides an easy and applicable approach for stoch companies by using this mode.
出处
《现代财经（天津财经大学学报）》
2000年第2期37-40,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
