价值管理时代的核心财务指标特征解析

An Analysis about Characteristic of Core Financial Index in the Ear of Value-based Management

自20世纪90年代以来的社会变革和经济发展使现代企业进入价值管理时代,这一时代的企业以价值来衡量整个企业经营的成败。但是,由于价值直接作为衡量标准本身的不可操作性决定了我们必须建立能够尽可能准确地模拟和表现价值成长的核心财务指标,那么,这种财务指标是怎样的,应当具备什么样的特征,本文将从理论上对这一问题做出回答。

From the 1990,social reform and economic development marked the beginning of the era of value-based management ,in which we measure a enterprise's performance with value creation .However, because the value of an enterprise cannot be measured directly, we must create suitable core financial indices to simulate and represent value creation as exactly as possible. So, this paper focuses on the issue: what this kind of financial index should be like , and what are the characteristics of this kind of financial indices.