CVA-企业价值管理新理念

CVA-A New Idea of Value Management

面对激烈的竞争,企业必须具有改革思想,要确立股东利益最大化为其经营管理目标,即价值管理。为了实现股东价值增值,管理者必须结合资本市场对公司的管理活动进行模仿、预期和分析,建立以价值为基础的管理的模型,对上市公司进行正确评估。本文从上市公司投资分析中存在矛盾入手,提出企业解决这个矛盾的方式只有使用价值管理理念进行投资评估和分析,在此基础上构造新的价值评价模型CVA-现金附加价值。

In the face of cutthroat competition , companies must have creative mind and build the aim that is the profit maximization of shareholders. In order to this aim, managements must forecast and analyze business management perspective combining with capital market , evaluate investments using the based on value management model.This paper imports companies only apply value management to solve the contradiction in investment analysis, formats the new idea of value management(VM)-cash value added(CVA).