基于企业价值最大化的财务管理框架探讨  

An Exploration for Financial Management Framework Based on Business Enterprise Value Maximization

作　　者：林野萌[1] 傅建设[2] 

机构地区：[1]天津财经大学商学院,天津300222 [2]天津商业大学管理学院,天津300134

出　　处：《江西财经大学学报》2009年第1期24-27,共4页Journal of Jiangxi University of Finance and Economics

摘　　要：以企业价值最大化作为公司制企业财务管理的目标,已经被理论界和实务界所普遍接受。目标的实现需要财务管理理论与技术层面具体措施的支持,从企业价值最大化理财目标的含义出发,探讨企业财务管理实现这一目标的措施,构建了价值管理型的财务管理理论与实务框架。It has been universally acknowledged by theorists and practitioners that the corporate financial management should bear the aim at the maximum of enterprise value, in the process of which financial management theories and concrete technical measures are needed as the foundation. This paper, based on our understanding of the aim, explores the measures for the aim and construct a theoretical framework and also a practical one of value-based financial management.

关 键 词：企业价值最大化 财务管理 理论框架 实务框架 

分 类 号：F235.99[经济管理—会计学]