| 以创造价值为本质的企业财务管理模式的基本特征 |
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| 引用本文： | 徐春立.以创造价值为本质的企业财务管理模式的基本特征[J].湖北民族学院学报(自然科学版),2005,23(5):149-152,160. |
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| 作者姓名： | 徐春立 |
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| 作者单位： | 天津财经大学,会计系,天津,300222 |
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| 摘 要： | 本文论述了以创造价值为核心的财务管理模式的基本特征。认为其基本特征表现为四个方面:注重企业可持续发展性;现金流量、资本成本和代理成本是企业价值理论的核心概念;从企业价值最大化的目标导向出发构建企业财务管理理论体系;应将企业财务管理的研究领域拓展到企业的经营过程中。
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| 关 键 词： | 财务本质 财务理论 企业价值 |
| 文章编号： | 1004-941(2005)05-0149-04 |
| 修稿时间： | 2005年1月18日 |
The Basic Characters of the Financial Management Model With the Value of the Enterprises' as its Essence |
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| XU Chun - li Accounting.The Basic Characters of the Financial Management Model With the Value of the Enterprises' as its Essence[J].Journal of Hubei Institute for Nationalities(Philosophy and Social Sciences),2005,23(5):149-152,160. |
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| Authors: | XU Chun - li Accounting |
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| Institution: | XU Chun - li Accounting Department,Tianjin University of Finance & Economics,Tianjin 300222,China |
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| Abstract: | The author thinks that value creation is the essence of financial management. This paper discusses the essential characters of financial management model regarding value creation as the core. The author thinks that there are four aspects in the essential characters: to emphasize the corporation sustainable development; ot regrad cash flow, capital cost and agency cost as the core concepts of corporation wealth thoery; to take the purpose of corporation wealth maximization as direction, to establish corporation financial management theory system; to lift the study field of financial management up to the erterprises' operations. |
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| Keywords: | financial essence financial theory corporation wealth |
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