首页 | 本学科首页   官方微博 | 高级检索  
     检索      

经济增加值与公司理财根本目标
引用本文:程仲鸣.经济增加值与公司理财根本目标[J].咸宁学院学报,2004,24(5):58-60.
作者姓名:程仲鸣
作者单位:咸宁学院,管理学院,湖北,咸宁,437005
摘    要:公司理财目标作为一个体系,理财根本目标是其重要内容。本文从公司目标入手,引入经济增加值的理论,对公司理财的根本目标进行探讨。文章认为,公司理财的根本目标应定位为EVA最大化,有利于从财务上实现公司的目标。

关 键 词:经济增加值  股东价值最大化  理财根本目标
文章编号:1006-5342(2004)05-0058-03

Economic Value Added and Goal of the Basic Financing of Corporation
CHENG Zhong-ming.Economic Value Added and Goal of the Basic Financing of Corporation[J].Journal of Xianning College,2004,24(5):58-60.
Authors:CHENG Zhong-ming
Abstract:The goal of the basic financing of corporation is very important in the system of financing goal. On the basis of corporation object, the concept of EVA was introduced in the article, and the goal of the basic financing of corporation is researched in the paper. The author considered it was reasonable to regard the maximization of EVA as the goal of corporation. So it may be in favor for implementing the corporation object in the view of financing.
Keywords:EVA  The maximization of stockholder value  Goal of the basic financing
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号