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企业应该追求价值最大化早已被很多企业认可,而由于其可操作性差,使得对企业价值的评估很难客观、准确,最终很多企业对此只能望而却步.本文认为EVA能实现对企业价值的现实衡量,接下来分析了用EVA衡量企业价值的现实可能性,最后阐释了用这一指标来衡量企业价值的优点,进一步说明了这一衡量指标的现实性. 相似文献
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社会的变革已经从根本上改变了企业及其运作模式,衡量企业的标准也不再是企业的利润,或追求投资报酬的最大化,而是一个综合的竞争力指标,即“企业的价值”.本文在介绍企业价值管理基本内容的基础上,分析了企业价值评价与价值管理的关系,以便于我们把握两者之间的联系和区别,为开展价值评价和价值管理奠定基础. 相似文献
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本文针对现阶段各界人士对我国财务管理目标的认识,着重分析了当前最有影响力和代表性的两种观点——股东财富最大化和企业价值最大化,并提出了以相关者利益为出发点的企业价值最大化的衡量指标更为适合我国现代企业发展的观点。 相似文献
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本文通过分析EVA价值衡量体系指标的含义和作用,提出EVA最大化是企业价值最大化最科学的体现,并结合电信企业经营发展的情况,从经营管理和财务管理两个方面,对促进收入持续增长,提高企业价值应采取的实施措施进行了初步探讨。 相似文献
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本文针对现阶段各界人士对我国财务管理目标的认识,着重分析了当前最有影响力和代表性的两种观点——股东财富最大化和企业价值最大化,并提出了以相关者利益为出发点的企业价值最大化的衡量指标更为适合我国现代企业发展的观点。 相似文献
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价值管理在我国企业的应用处于初步探索阶段,加强对企业价值评估与价值管理的研究,具有较强的理论指导意义和实践意义.企业价值评估是衡量价值管理结果的工具,本文从企业价值评估的基本概念、价值观点、评估方法入手,剖析影响企业价值的各种驱动因素,进而提出企业价值管理优化途径,以实现企业价值最大化目标. 相似文献
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本文立足于利益相关者理论,认为企业绩效应以实现企业价值最大化为目标,并在此基础上提出了企业价值最大化绩效评价的框架和评价指标. 相似文献
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在社会主义市场经济条件下,追求企业价值最大化是企业的根本宗旨,而加强企业财务管理,增强企业价值是实现企业价值最大化的根本保证.本文首先归纳总结了财务管理的含义,其次,分析了财务管理在企业经营管理中的地位和作用,第三,归纳了目前企业发展中存在的问题,第四,列举说明了企业加强财务管理的措施,最后对加强财务管理,提升企业价值进行了总结论证. 相似文献
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一、企业并购的财务动因的复杂性 (一)每股收益最大化的需要 由于衡量企业价值的每股收益未考虑风险因素,而计量企业价值的股票价格却包含了几乎所有的风险因素,每股收益最大化并不意味着企业价值最大化,所以至少在理论上,每股收益最大化已被每股股票价格最大化所取代. 相似文献
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《The Leadership Quarterly》2020,31(2):101404
Evolutionary perspectives are part of any comprehensive explanation of leadership and, more generally, hierarchy formation in groups. This editorial describes contributions to a special issue on the theme of “The evolution and biology of leadership: A new synthesis”, and we reach four main conclusions. First, leadership has been a powerful force in the biological and cultural evolution of human sociality. Humans have evolved a range of cognitive and behavioral mechanisms (adaptations) that facilitate leader-follower relations, including safeguards against overly dominant leaders. Second, how these adaptations interact with local ecological and cultural contexts produces cultural variation in leadership preferences, and in the structure of human organizations more broadly. Third, an evolutionary perspective creates consilience between the social and natural sciences, by integrating leadership theory from diverse fields such as biology, psychology, neuroscience, anthropology, economics, and political science. Fourth, evolutionary approaches – and specifically the collection of articles in this theme issue – produce and test novel hypotheses, such as regards (i) the critical role of leadership in cooperation, (ii) the importance of contextual factors in leader emergence and effectiveness, (iii) interactions between genetic and cultural influences on leadership, and (iv) obstacles and opportunities for women leaders. 相似文献
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《Journal of Organizational Behavior Management》2013,33(3):29-49
Abstract The thoughtful behavior analysis of organizational leadership and resistance to change by Goltz and Hietapelto (2002) inspired this follow-up article. Goltz and Hietapelto propose that organizational power is determined by the magnitude, frequency, and quantity of consequences under a person's control, and that people resist change when their consequence control is threatened. This presentation extends the Goltz and Hietapelto article by describing 14 distinctions between management and leadership, and offering 16 guidelines for effective leadership that involve more than consequence control. Thus, while managers obtain their influence by controlling other peoples' consequences, leaders go beyond consequence control to benefit the behaviors and attitudes of their colleagues and coworkers. The leadership guidelines are founded on behavioral research and are relevant and practical for any organizational employee, even those who have only minimal influence on the meaningful consequences of their own and others' work life. 相似文献
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