论文部分内容阅读
企业价值管理是一种新型的企业管理模式,它要求在企业经营管理和财务管理中,遵循价值的理念,并应用于所有对企业价值有影响的各个因素和整个经营过程的决策体系中。会计准则变化必然引起企业价值管理因素的变化,2014年新修订长期股权投资、合并报表准则的变化,对企业的价值反映、价值分析、价值管理等提出了新的要求。本文主要从价值的根本驱动因素——投资资本回报率、现金流、资产负债率、资产规模、融资能力、内部治理等因素方面,探讨和研究在新准则的背景下如何提高企业价值管理。
Enterprise value management is a new type of enterprise management model. It requires that the concept of value be followed in the business management and financial management of enterprises, and applied to all factors that have an impact on the value of the enterprise and the decision-making system of the entire business process. Changes in accounting standards will inevitably cause changes in the value management of the company. The changes in the new rules for the revision of long-term equity investments and consolidated statements in 2014 have raised new requirements for the company’s value reflection, value analysis, and value management. This article mainly discusses how to improve the enterprise value management in the context of the new standards, from the fundamental drivers of value—investment capital return, cash flow, asset-liability ratio, asset size, financing capacity, and internal governance.