VBM框架下企业财务管理目标的实现

VBM framework of financial management goals

近十年来,VBM理论已受到财务管理、薪酬、战略等众多理论研究的支持。文章从VBM的内涵出发,牵引出企业财务管理目标的选择问题。通过对比分析,选出一个VBM下合理的目标,并对该目标实现的驱动因素进行探讨。

Over the past decade, VBM has been the theory of financial management, compensation, strategic, and many studies support the theory. In this paper, the connotation VBM, pulling out of corporate financial management goal of choice. Through comparative analysis, the election of a VBM under reasonable goal, and achieve the goals of the driving factors.