摘要
企业价值评估是财务管理的重要内容之一,企业进行财务管理活动的目的就是使其自身价值不断获得增值。无论是实体资产还是投资性的金融资产,基本前提都是投资者支付的资产价格不超过资产的价值以及价值的决定因素。企业作为一种特殊的资产,与股票、债券等金融资产一样,同样需要进行价值评估。本文将价值评估与价值创造结合起来,使价值评估不仅成为企业价值的估值方法与工具,而且成为企业价值创造活动的全新管理理念和整合系统。
The basic premise is that the price investors paid is no more than the assets＇ value and related factors decide the value. Enterprise, as a very special type of asset, like stocks, bonds and other financial assets, also need to be assessed. This paper is devoted to combining value evaluation and value creation together, which is not only a tool for enterprise value assessment and valuation methods, but also a new management idea and the integration system of enterprise value creation activities.
出处
《高等财经教育研究》
2013年第1期88-92,共5页
Journal of Higher Education Finance
关键词
价值创造
价值评估
战略规划
财务控制
绩效管理
value creation
value evaluation
strategy planning
financial control
performance management
