摘要
以价值管理为基础、以价值创造为核心、以价值最大化为目标正在被中国的企业家和管理者所接受,而在企业价值中不能被财务系统衡量的无形资产的价值又占了相当大的比重,因此研究如何化无形资产为有形成果显得至关重要,战略地图正是描述企业战略中无形资产的协调与运用的一种工具,本文主要是研究战略地图在企业价值创造中的应用。
More and more entrepreneurs are realizing the fact that value management is the basis, value creation is the core and value maximum is the goal. As intangible assets which are difficult to measure with financial system plays an important role in enterprise value management, it is very important to convert intangible assets into tangible results. Strategy maps serves as a tool that helps to coordinate and make use of intangible assets. The paper aims to talk about how to use strategy maps to improve enterprise value.
出处
《未来与发展》
CSSCI
2008年第8期49-51,62,共4页
Future and Development
基金
中国石油大学基础科研基金资助项目
关键词
战略地图
价值创造
无形资产
strategy maps, value creation, intangible assets