摘要
企业价值是企业项目的现值之和 ,其本质是企业创造价值的能力 ;企业价值最大化就是企业创造价值最大化。对企业价值最大化本质的认识的重要意义在于 :一是明确了企业的利益主体地位 ,二是体现了利益相关者的利益要求。
The enterprise value is the sum of enterprise's present project value, the essence of which is its ability to create value. The maximization of the enterprise value lies in the maximum value it creates. The significance of knowing the essence of maximization of the enterprise value is to know that: the enterprise is the main body of interests; and the requests of the reference group's interests are clarified.
出处
《山东财政学院学报》
2004年第3期13-16,共4页
Journal of Shandong Finance Institute
关键词
企业价值
市场价值
股东财富最大化
项目现值
enterprise value
market value
shareholders' wealth maximization
present project value
