摘要
把谋求企业价值最大化作为企业经营的财务管理总体目标,需要采用与之相适应的财务衡量标准和测评体系。按照科学、简明、易行的原则,选择经济增加值作为核心指标,同时从效益、活力、素质三个角度选择九个辅助指标,共同组成一个较为全面的测评指标体系。设置核心指标旨在直接反映企业价值的增减变化状况,设置辅助指标的用意则在于说明这种变化的基础、条件、能力及前景。
As value maximization is viewed as the overall goal in financial management of enterprise operation, it is necessary to adopt a measurement standard and evaluation system in line with this. A fairly comprehensive evaluation indicator system can be formed in the principles of scientism, conciseness and feasibility, with economic value added as core indicator and nine auxiliary indicators from three angles, including efficiency, vitality and quality. Core indicator is intended to directly reflect changes in enterprise value and auxiliary indicators to indicate the basis, conditions, capabilities and prospects for the changes.
出处
《贵州财经学院学报》
2004年第6期32-35,共4页
Journal of Guizhou College of Finance and Economics
