【作者】 王爱东； 付代红；

【机构】 中国石油大学(华东)经济管理学院/石油会计研究中心；

【摘要】 几乎所有的财务管理教科书都将"企业价值最大化"作为企业财务管理的目标,但是在课程中却没有将这一概念贯彻始终。本文指出了国内现行的财务管理教科书存在的问题,明确了企业价值、企业价值创造活动、自由现金流量、内在价值和市场价值、理财活动和自由现金流量、价值创造和企业价值等基本概念,构建了以价值管理和价值创造为中心的财务管理教材体系,在该教材体系中纳入了国内外流行的企业价值管理的手段和方法。更多还原

【Abstract】 Although almost all the financial management textbooks regard "enterprise value maximization" as the enterprise’s financial management objectives, the course contents don’t include this notion from beginning to end. This paper points out the problems of the domestic existing financial management textbooks and clear the basic concepts of business value, enterprise value creation activities, free cash flow, the intrinsic value and market value, financial activities and free cash flow, value creation and corporate value, and so on. It then constructs a financial management teaching materials contents system with a core of value management and value creation, which includes the popular enterprise value management means and methods in and outside.更多还原