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价值管理研究综述
引用本文:何瑛,彭晓峰.价值管理研究综述[J].财会通讯,2005(4).
作者姓名:何瑛  彭晓峰
作者单位:北京邮电大学经济管理学院 北京100876 (何瑛),北京邮电大学经济管理学院 北京100876(彭晓峰)
基金项目:教育部信息管理与信息经济学重点实验室开放基金课题“电信运营企业的价值管理模式研究”(课题编号F04-15)的阶段性研究成果
摘    要:随着价值最大化上升为公司整体的管理思想,价值管理作为一种以创造价值、实现价值增长为目标的新型管理理念和管理模式,也越来越受到理论界与实务界的关注。本文试图在价值管理理论研究与实践现状分析的基础上,对价值管理的产生和发展、价值管理的定义和特征,以及国内外几种不同的公司价值管理模式等进行系统地概括与总结。

关 键 词:价值管理  价值管理模式  价值驱动因素

The Summary on research of Value-Based Management
He Ying Peng Xiaofeng.The Summary on research of Value-Based Management[J].Communication of Finance and Accounting,2005(4).
Authors:He Ying Peng Xiaofeng
Abstract:With the value maximization rising to the overall management thought of the business, Value-based management(VBM) ,which is as a new management idea and management model with the aim of creating value and adding value, is increasingly paid attention by academic circles and professional circles. This article will systematically summary the related theories on Value-based management based on analysis of practices and theoretical researches of Value-based management(VBM).It mainly includes the emergence and development of Value-based management, the definitions and features of Value-based management and the several different Value-based management models put forward by Chinese and foreign professors.
Keywords:Value-Based Management Value-Based Management Models Value Drivers
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