| 股东价值创造与保值分析 |
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| 引用本文： | 闻惠中,张继袖,陆宇建.股东价值创造与保值分析[J].辽宁工程技术大学学报(社会科学版),2007,9(2):162-164. |
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| 作者姓名： | 闻惠中 张继袖 陆宇建 |
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| 作者单位： | 1. 江苏省联合职业技术学院,无锡交通分院,江苏,无锡,214151
2. 南开大学,商学院,天津,300071 |
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| 摘 要： | 针对目前中国不少企业重视产值或销售收入的增长，习惯采用基于会计利润的保本分析方法，忽视为股东创造价值的问题，运用理论分析和案例分析相结合的方法，分析了增长不一定能为股东创造价值，传统的保本分析方法实际上也不能“保本”。在此基础上，阐述了保值分析的基本思路和方法，以期对中国企业改变经营理念和管理方法有所帮助。
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| 关 键 词： | 股东价值创造 保本分析 保值分析 |
| 文章编号： | 1008-391X(2007)02-0162-03 |
| 修稿时间： | 2006年1月4日 |
Creation of shareholder's value and analysis of value-maintaining |
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| WEN Hui-zhong,ZHANG Ji-xiu,LU Yu-jian.Creation of shareholder''''s value and analysis of value-maintaining[J].Journal of Liaoning Technical University(Social Science Edition),2007,9(2):162-164. |
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| Authors: | WEN Hui-zhong ZHANG Ji-xiu LU Yu-jian |
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| Institution: | WEN Hui-zhong1,ZHANG Ji-xiu2,LU Yu-jian2 |
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| Abstract: | At present,many enterprises focus on production or sales growth.They are accustomed to value-maintaining analysis based on accounting profits and they ignore creating value for shareholders.This paper combines theoretical analysis and case analysis,and points out that sales growth does not necessarily lead to creating value for shareholders.The traditional value-maintaining analysis based on accounting profits actually is not the guarantee of capital maintenance.On this basis,the paper deals with value-maintaining analysis based on value to help change the business ideas and management methods. |
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| Keywords: | creating shareholder value break-even analysis value-maintaining analysis |
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