评价企业战略价值的现金增加值模型

The CVA Model to Evaluate the Enterprise Strategic Value

战略投资是企业创造的动因,必须加强对战略投资价值的评价。从投资者角度对企业地战略投资进行财务分析,对于实现投资价值增值和最大化是非常重要的。现金增加值作为一种新的衡量企业价值的方法,可以对战略价值进行量化,依靠现金增加值和现金增加值指数对战略价值进行评价,可以为价值管理和评价企业业绩提供新的思路。

Strategic investments are the motivation for corporations to create value. Therefore, those investments should be financially evaluated from the shareholders' perspective, which is very important to achieve added value and optimization of investment. The Cash Value Added model (CVA), as a new method to measure the enterprise value, can evaluate the value of strategic investments quantitively. It also contributes to the value management and performance evaluation.