基于相关者利益的企业价值最大化观点下的煤炭企业绩效评价  

Performance Evaluation of coal enterprises in the view of maximizing enterprises' value based on it's relevant interests

作　　者：朱炜[1] 

机构地区：[1]安徽理工大学财务处,安徽淮南232001

出　　处：《时代经贸（下旬）》2008年第16期1-3,5,共4页Economic & Trade Update

基　　金：安徽省教育厅2007年人文社科项目"煤炭企业绩效评价研究"(项目编号2007sk214)的部分成果

摘　　要：基于相关者利益的企业价值最大化观点认为,企业理财活动应该追求实现相关者利益的企业价值最大化,该观点强调考虑各方集团的利益。基于相关者利益的企业价值最大化观点下,利用经济模型来确定企业最大价值尤其重要,这对今后一个时期煤炭企业应加快改革与发展步伐,不断推进健康可持续发展,提高煤炭企业整体绩效有着极其重要意义。The view of maximizing enterprises＇ value that is based on it＇s relevant interests thought that corporate financial activities should be relevant to the pursuit of maximizing enterprises＇value based on it＇s relevant interests, this viewpoint stress to consider the interests of the Group all parties. In the view of that, it is particularly important to use economic models to determine the max - value of the enterprises. This is extremely significance to speed up the pace of coal enterprises＇reform and development, to push forward coal enterprises healthy and sustainable development, to improve the overall performance of the coal enterprises in the future.

关 键 词：基于相关者利益的企业价值最大化 经济模型 绩效评价 

分 类 号：F275[经济管理—企业管理] F272.5[经济管理—国民经济]