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一、国内外研究现状述评关于财务管理,尤其是价值创造型财务管理的研究,国外学者的研究主要集中在对企业价值创造的界定、衡量以及评价上,以实证研究和数量模型的应用为主;而在我国,如财务管理之类的管理概念在计划经济时期才刚刚引入国内。在社会主义市场经济初期,财务管理才刚刚发展为以提升盈利能力为目的,追求股东财富最大化的管理会计工具,应用这样的理论构建的企业财务管理仍旧是传统的、被动的财务管理模式。虽然,随着时代的进步,公司财务管理已经有了很大的发展,但是以价值创造为目标的财务管理模式转型的研究已成型的理论观点少之又少,是一个亟待解决的问题。
First, the domestic and foreign research on the status quo Review on financial management, especially value-based financial management research, foreign scholars mainly focus on the definition of business value creation, measurement and evaluation, empirical research and quantitative model based ; While in our country, the concept of management such as financial management has just been introduced into China during the planned economy. In the early stage of the socialist market economy, financial management has just developed into a management accounting tool that maximizes shareholders’ wealth for the purpose of improving profitability. The financial management of enterprises based on this theory is still a traditional and passive mode of financial management. Although the financial management of the company has been greatly developed with the progress of the times, the research on the transformation of the financial management model aimed at the value creation has formed a very few theoretical points of view and is a problem to be solved urgently.