【作者】 李延喜； 姚宏；

【Author】 Li Yanxi,Yao Hong(Management School of Dalian University of Technology,Dalian 116024,China)

【机构】 大连理工大学管理学院；

【摘要】 从价值增长的源头入手,通过分析企业价值的增长动因、增长形式、增长过程、增长因素、评估方法,揭示了企业价值增长的内涵及其对一个企业生存与发展的决定性作用。在此基础上,提出价值增长速度和价值增长加速度两个指标,用以衡量一个企业或同行业数个企业之间在一定时期的价值增长状况。同时,此项指标还可以探求、监测、比较、调整一个企业在不同时期价值增长的深层次因素,对于考察企业核心竞争力及其在不同时期发生的转移,具有较重要的意义。更多还原

【Abstract】 Starting from the source of value increasing, this article attributes to analyze several significant aspects of enterprise value including reasons of increasing, forms of increasing, factors of increasing and means of evaluation. It unveils the connotation of the increase of enterprise value and its dominant effects on the existence and development of enterprises. Furthermore, this article puts forward two new index, speed of value increasing and acceleration of value increasing, to evaluate the situation of one or several enterprises of certain industry. Meanwhile, the system of indexes can help to search, inspect, compare, and adjust the deeper factors of an enterprise’s value increasing of different periods , which is meaningful for inspecting the transfer of enterprises’ core competition of different periods.更多还原