价值管理时代的核心财务指标特征解析

自20世纪90年代以来的社会变革和经济发展使现代企业进入价值管理时代,这一时代的企业以价值来衡量整个企业经营的成败.但是,由于价值直接作为衡量标准本身的不可操作性决定了我们必须建立能够尽可能准确地模拟和表现价值成长的核心财务指标.那么,这种财务指标是怎样的,应当具备什么样的特征,本文将从理论上对这一问题作出回答.

An Analysis on the Peculiarities of Core Financial Index in the Times of Value Management

The social changes and economic development have pushed the modern enterprise into the age of value management, in which success or failure of enterprise operation hinges on the created value. However, it is determined by the inoperability of the value itself as a measuring criterion that established must be the core financial index that can stimulate and represent value growth as accurately as possible. This paper gives the answer to such questions as what is the financial index like, and what peculiarities should the index be of?