本文選題：經(jīng)濟(jì)增加值　切入點(diǎn)：企業(yè)價(jià)值　出處：《黑龍江大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)價(jià)值最大化被認(rèn)為是企業(yè)運(yùn)營(yíng)的最終目標(biāo)，，只有準(zhǔn)確掌握企業(yè)價(jià)值的變化并且持續(xù)創(chuàng)造價(jià)值才能使企業(yè)不斷發(fā)展壯大。傳統(tǒng)的價(jià)值評(píng)估方法只是通過(guò)將企業(yè)各項(xiàng)資產(chǎn)的賬面價(jià)值進(jìn)行加總來(lái)估計(jì)企業(yè)價(jià)值，得出的結(jié)果并不準(zhǔn)確而且還會(huì)對(duì)企業(yè)的投資決策產(chǎn)生不利影響。事實(shí)上企業(yè)在經(jīng)營(yíng)過(guò)程中是一個(gè)整體，很多能夠給企業(yè)帶來(lái)預(yù)期收益的因素并沒(méi)有在財(cái)務(wù)報(bào)表中得到體現(xiàn)，這些因素與企業(yè)的實(shí)物資產(chǎn)一樣能夠?yàn)槠髽I(yè)創(chuàng)造價(jià)值，增加股東的財(cái)富。長(zhǎng)期以來(lái)如何有效評(píng)估企業(yè)價(jià)值這個(gè)問(wèn)題一直困擾著人們，而經(jīng)濟(jì)增加值(EVA)很好的解決了這個(gè)問(wèn)題，基于EVA的價(jià)值評(píng)估方法注重挖掘企業(yè)的潛力來(lái)創(chuàng)造價(jià)值。與國(guó)外不同的是EVA傳入我國(guó)的時(shí)間并不長(zhǎng)，很多人質(zhì)疑其在評(píng)估企業(yè)價(jià)值時(shí)的有效性。本文正是基于這一點(diǎn)，采用理論分析和實(shí)證研究相結(jié)合的方法來(lái)驗(yàn)證EVA評(píng)估企業(yè)價(jià)值的有效性。通過(guò)將EVA與傳統(tǒng)財(cái)務(wù)指標(biāo)進(jìn)行對(duì)比，突出了EVA評(píng)估企業(yè)價(jià)值的有效性同時(shí)也讓企業(yè)管理者對(duì)EVA這種企業(yè)價(jià)值管理模式有了更深刻的認(rèn)識(shí)。
[Abstract]:The maximization of enterprise value is regarded as the ultimate goal of enterprise operation. Only by accurately grasping the change of enterprise value and continuously creating value can the enterprise develop and grow continuously. The traditional valuation method only estimates the enterprise value by adding up the book value of various assets of the enterprise. The result is not accurate and will have a negative impact on the investment decision of the enterprise. In fact, the enterprise is a whole in the process of operation, and many factors that can bring the expected income to the enterprise are not reflected in the financial statements. These factors, like the real assets of the enterprise, can create value for the enterprise and increase the wealth of the shareholders. For a long time, the problem of how to effectively evaluate the value of the enterprise has been puzzling people, and the economic added value (EVA) has solved this problem very well. The value evaluation method based on EVA focuses on tapping the potential of enterprises to create value. Different from foreign countries, EVA has not been introduced into our country for a long time. Many people question its effectiveness in evaluating the value of enterprises. This paper is based on this point. This paper uses the method of combining theoretical analysis and empirical research to verify the effectiveness of EVA in evaluating the value of enterprises. By comparing EVA with traditional financial indicators, It highlights the effectiveness of EVA evaluation of enterprise value and also makes managers have a deeper understanding of the enterprise value management model of EVA.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F275

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