摘要
本文认为,物流企业的发展不应仅限于单纯追求扩大规模,更要着重提高物流效率,增强综合服务能力,降低物流成本。因此,对物流企业价值进行准确评价非常重要。本文应用经济增加值EVA(Eco-nomic Value Added)对物流企业价值评价进行了分析,有利于物流企业分析市场风险,作出正确的投资与经营决策。在物流企业推广EVA财务管理系统是我国适应国际经济一体化趋势的需要,首先,EVA有利于对物流企业的绩效进行监测和评估,从而使企业更加专注于资本的有效利用,股东更加专注于资本回报价值的最大化;其次,有利于加快我国物流企业管理制度创新和技术进步。
The development of logistic enterprises is not simply the matter of scale enlargement.The improvement of efficiency and the reducing of logistic cost are more important.Therefore, a correct assessment of the value of logistic enterprises is of significant meaning.In the assessment of logistics enterprise value,the application of EVA (Economic Value Added) can help logistic enterprises to understand the market risk,to invest accurately and to make right business decisions. To adapt to the trend of globe economic integration,it is necessary to extend the EVA Financial Management System to Chinese logistics enterprise.Firstly.EVA can help to inspect and assess the achievement of the logistics enterprise.Secondly, it can make the enterprise focus more on the efficiency utilization of capital,and the shareholder focus more on the maximum of capital return.Thirdly, it can mend the innovation and progress pace for the regulations of logistics enterprise management of China.
出处
《中国流通经济》
CSSCI
2004年第5期24-26,共3页
China Business and Market
