摘要
“企业价值最大化”或称“股权利益最大化”是现代企业财务管理的最终目标。有效制定并实施企业发展战略 ,实现企业价值的不断提升是实现这一目标的根本途径。本文论述了资本经营战略对提升企业价值的巨大作用 。
Enterprise Value Maximization' or 'Stock Benefit Maximization' is the ultimate goal of financial management of modern enterprises.The fundamental way to realize continual value incrense in enterprise is to make effective enterprise development strategy and put the strategy into practice. This article discusses the importance of capital operation strategy in increasing the value of enterprise.It takes some specific enterprises as examples and makes analysis on how these enterprises increasing their values by capital operation strategies.
出处
《中央财经大学学报》
CSSCI
北大核心
2002年第6期56-60,共5页
Journal of Central University of Finance & Economics