摘要
结合企业价值的多维特征,基于波特"钻石模型",将企业的财务价值整合成3个维度:财务战略环境适应价值、财务资源配置绩效价值、财务利益协同关系价值。建立了财务三维价值矩阵评价分析模型及其评价指标体系。通过实证分析,发现我国造纸行业上市公司财务三维价值多数属于E2类型。
This paper, based on Porter＇ s ＂Diamond model＂, integrates financial values into three dimensions that are financial strategic environment adaptation value, financial resource allocation performance value and financial stakeholder cooperation relation value. Then, a matrix model to evaluate financial 3D values is built, and the evaluation index system is constructed. Through empirical analysis, we can find that many listed companies of paper industry in China have E2 type of 3D financial values.
出处
《武汉理工大学学报》
EI
CAS
CSCD
北大核心
2008年第11期180-184,共5页
Journal of Wuhan University of Technology
关键词
财务三维价值
矩阵评价模型
价值评估
钻石模型
financial 3D values
matrix evaluation model
value evaluation
diamond model
