摘要
随着中国经济进入减速提质的新阶段,价值管理对于中国企业而言越来越重要。本文作者基于多年的工作经验,提出了一套实用的企业价值管理体系——5C价值管理体系。它立足于公司价值,以财务管理为切入点,是一套可贯穿于公司经营实践的价值管理的实用工具。本文对5C价值管理体系的内涵进行了介绍,并对战略管理与价值管理的关系进行了深入论述,希望以此为企业价值管理带来一些有益的启示。
With China’s economy entering a new stage with slower develop pace and improved qualit y,value management is becoming more important for Chinese enterprises.Based on years of work experience,the author proposes a set of practical enterprise value management system,namely,the 5 C value management system.The system focuses on company’s value and takes financial management as the key point,and runs through the company’s business practice.This paper also introduces the connotation of 5 C value management,and the relationship between strategic management and value management is discussed in depth,hoping to bring some bene cial inspirations for enterprise value management.
出处
《管理会计研究》
2019年第2期24-33,86,共11页
MANAGEMENT ACCOUNTING STUDIES