| 我国企业财务决策分析框架的构建 |
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| 引用本文： | 肖明 金汝洲. 我国企业财务决策分析框架的构建[J]. 中央财经大学学报, 2005, 19(9): 72-75 |
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| 作者姓名： | 肖明 金汝洲 |
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| 作者单位： | [1]北京科技大学管理学院,北京100083 [2]齐鲁石化公司财务部,山东255400 |
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| 摘 要： | 本文提出建立适应我国资本市场化条件下的企业财务决策分析框架问题,主要包括价值极大化目标问题、无风险利率的形成机制及测算、市场风险的定价、权益资本风险溢价、试算财务报表的编制、自由现金流量测算以及股权资本价值测算等.
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| 关 键 词： | 财务决策 分析框架 自由现金流量 风险定价 |
| 文章编号： | 1000-1549（2005）09-0072-04 |
| 收稿时间： | 2005-06-20 |
| 修稿时间： | 2005-06-20 |
The Construction of the Analytical Framework for Fina ncial Decision-making of Chinese Firms |
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| Xiao Ming;Jin RuZhou. The Construction of the Analytical Framework for Fina ncial Decision-making of Chinese Firms[J]. Journal of Central University of Finance & Economics, 2005, 19(9): 72-75 |
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| Authors: | Xiao Ming Jin RuZhou |
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| Affiliation: | XIAO Ming JIN Ru-zhou |
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| Abstract: | This essay suggests an analytical framework for financial decision by Chinese firms under a market context. The framework is mainly composed of the goal of value maximization, risk-free rate formation mechanism, market risk pricing, equity risk premium, the making of pro-forma financial statements, estimation of free cash flows, and equity valuation. |
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| Keywords: | Financial Decision Analytical framework Free cash flows Risk pricing |
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