企业价值管理模式研究述评

Review of the Management Model of Corporation's Value

企业价值管理是近几年来国内外经济管理理论研究的一个新热点。本文对企业价值管理模式的相关研究进行了理论梳理,在探讨了企业价值管理的概念内涵和理论基础上,将企业价值管理模式划分为基于现金流的企业价值管理模式、基于利润的企业价值管理模式以及基于财务与非财务相结合的企业价值管理模式三种类型加以评述。

Corporation's value based management has been highly discussed both at home and abroad in recent years.This paper reviews the research on relative models of corporation's value based management.After discussing the concept and theoretical basis,we sort out and comment the corporate management models according to three different bases such as cash flow,profit and the integration of financial and non-financial indicators.