浅议价值计量在企业财务管理中的应用

On the Application of Value Calculating in the Enterprices' Finance Management

企业财务管理的目标是追求价值最大化。价值是什么?如何进行衡量?经济学家给出了不同解释。实践证明,现行财务报表中企业资产的价值是成本,而只有通过市价或现值计量后才能代表价值。财务管理中大量运用的现值技术缺乏规范,建立以估计公允价值为目标的计量模式不但可以弥补现值技术不足,而且对促进公司治理也具有重要作用。

The goal of finance management in enterprises is to maximize the value. In the current finance report, the value of the enterprices, which can represent value only after being evaluated according to the marketing price, is considered as cost. In my opin- ion, the current value skill widely used in finince management lacks standards. Forming the calculating model which is aimed to evaluate the value can make up the weakness of the current value skill and is also very important for the enterprices＇ management.