“HX水泥”公司通过财务管理提升企业价值研究--基于税收筹划视角  

Research on“HX Cement”Company Increasing Corporate Value Through Financial Management--Based on the Perspective of Tax Planning

作　　者：杜宇 DU Yu(School of Accounting,Guizhou University of Finance and Economics,Guiyang 550025,China)

机构地区：[1]贵州财经大学会计学院,贵阳550025

出　　处：《经济研究导刊》2021年第6期44-46,共3页Economic Research Guide

摘　　要：习近平总书记在党的十九大报告中指出:“我国经济已由高速增长阶段转向高质量发展阶段。”在新时代,企业高质量发展已经被提上日程,而一个企业经营管理的导向就是尽可能地实现公司价值的最大化。财务管理作为公司管理中重要的组成部分之一,对于提升企业价值的重要性不言而喻,与此同时,企业需要在合乎法律法规的前提下通过税收筹划的方式最大限度地实现高质量发展。所以,基于税收筹划的角度对“HX水泥”通过财务管理提升企业价值进行分析,剖析水泥行业税收筹划的可能性,以期为企业实现公司价值最大化作出一定的贡献。The report of the 19th CPC National Congress pointed out:“my country’s economy has shifted from a stage of rapid growth to high-quality development.”In the new era of enterprises,High-quality development has been put on the journey,and the orientation of an enterprise’s management is to maximize the value of the company as much as possible.As one of the important components of company management,financial management is self-evident for enhancing corporate value.At the same time,companies need to maximize high-quality development through tax planning under the premise of compliance with laws and regulations.Therefore,on this basis,this article analyzes the financial management of“HX Cement”to enhance corporate value from the perspective of tax planning,analyzes the possibility of tax planning in the cement industry,and makes a certain degree of contribution to the realization of corporate value maximization.

关 键 词：财务管理 企业价值 水泥行业 税收筹划 

分 类 号：F275[经济管理—企业管理]