基于战略性资源的企业价值管理能力研究  

Study About Enterprise Value Management Ability Based on the Strategic Resources

作　　者：侯雪筠[1] 柳锦女[1] 

机构地区：[1]哈尔滨商业大学,哈尔滨150028

出　　处：《哈尔滨商业大学学报（社会科学版）》2009年第2期23-28,共6页Journal of Harbin University of Commerce:Social Science Edition

基　　金：黑龙江省自然科学基金项目(G2007-16)

摘　　要：对上市公司基于战略性资源的企业价值管理能力进行剖析,介绍企业价值管理能力的要素内容,分析了企业基于财务资源的价值管理能力和基于非财务资源的价值管理能力,指出其能为会计信息使用者提供更为全面和决策相关的信息,从而满足会计信息使用者对会计信息的多样化需求,以调节会计信息供需双方的期望差距,有利于资本市场的有效运行。Through analysising the listed company＇ s enterprise value manages based on the strategic resoureethat on basis introduced enterprise value manages ability elements, have analysed enterprise managing ability on the basis of the business based on the value of financial resources and management capabilities based on the value of non - financial resources management have pointed out it can be able to provide more comprehensive information and decision - making related information for the accounting information user , accounting information in order to meet user demand for diversification of the accounting information, and regulate supply and demand gap between the expectations of both sides, beneficial to effective capital market operation.

关 键 词：战略性资源 价值管理 价值管理能力 

分 类 号：F235.19[经济管理—会计学]