【摘要】 该文从企业价值最大化这一企业财务管理的最终目标出发 ,通过研究企业价值的内涵扩展及其衡量标准变化历程 ,指出在新经济时代企业价值应该成为一个前瞻性、综合性的概念 ,衡量企业的价值应从财务、客户、内部业务流程及学习与成长四个方面进行 ,并提出了相应的一套企业价值综合指标评估体系。更多还原

【Abstract】 This paper begins with the ultimate goal of enterprise finance management-value maximization. Through studying the evolvement course of the connotation and evaluation criterion of firm value, the author points out that firm value should become a farsighted and synthetic concept in new economy era. Here four indexes are used to evaluate firm value: finance profit, customers’ satisfaction, internal operation and personal development opportunities. In addition, the correspondent comprehensive evaluation system for firm value is also put forward in this paper.更多还原