Maximize Enterprise Value: A Reasonable Choice of Enterprise Financial Management Objective 企业财务管理目标的合理选择&企业价值最大化
The Measurement Objective of Fair Value and the Relationship between Financial Objective and Accounting Objective 公允价值计量目标及其与财务和会计目标的关系
When the asset-debt rate is low, "stock-holder wealth maximizing" financial objective is equal to the "firm market value maximizing". 当企业的资产负债率较低时,股东财富最大化与企业市场价值最大化是一致的;
Therefore, "firm market value maximizing" will sill be the financial objective, which should include employees 'interests. 因此,企业市场价值的最大化仍是知识经济时代企业财务管理的目标,但在理财目标的内涵中应包含员工的利益。
The objective of the tax planning has the hierarchical, then divides into the basic and the special objective, the basic to be paid attention to keeps uniformity with the financial objective, the special objective has hierarchical structure, has pointed and the attribute. 税务筹划目标具有层次性,即可划分为基本目标与具体目标两个层次,基本目标应该注意保持与财务目标的一致性,具体目标可以是多项,具有针对性和从属性。
Analysis and comparison about the impact of each category of schemes on the companies 'financial ratios, financial objective indexes and were made for identifying rational choices. 通过分析6种股权分置改革方案的实施对上市公司相关财务比率和理财目标函数的影响,得出上市公司股权分置改革方案选择的理性思路:尽可能选择缩股型方案。
The method of how to set up a financial objective system for maximal capital gain and operation strategy system in capital operation is also discussed. 并构建了资本增值最大化的财务目标体系和资本运营型经营战略体系。
Elementary Introduction to Financial Objective and Operation Strategy in Enterprises 浅议企业财务目标与经营战略
Secondly, it combines tax planning and enterprises financial decision to reveal enterprises 'better financial objective under tax planning condition. 紧接着将税收筹划与公司的财务决策结合起来,层层深入,揭示出在纳税制约下的公司适度财务目标。这些论述为以下的实证分析部分奠定了坚实的理论基础,增加了文章的深度。
On Capital Quality and Financial Objective 论资本质量与财务目标
Maximizing shareholders 'rights is the financial objective suit able to the trend of the economical globalization. 股东权益最大化是合乎经济全球化趋势的财务目标选择。
Agency Theory and the Financial Management Objective of Small and Medium-sized Enterprises 代理理论与中小企业财务管理目标
At last, strategic goal is divided into four objectives: financial objective, marketing& customer, internal operational ability and human resource improving. 最后在已经确定的战略基础上,对战略目标进行了分解,战略目标可以分解为财务目标、市场和客户、内部经营能力和人力资源提高四个部分。
The financial objective is one of the basic theoretical issues of financial management. It is also an issue of great concern among finance circles home and abroad. 论相关者利益最大化的理财目标理财目标是企业财务管理的一个基本理论问题,也是国内外财务界关注的焦点之一。
This article first introduces that the modern enterprise theory how to influence the financial objective, introduces the shareholder theory and the stakeholder theory separately, and reviews the stakeholder theory emphatically. 本文首先介绍了现代企业理论对理财目标的影响,分别介绍了股东至上理论和利益相关者理论,着重回顾了利益相关者理论。
In the west, the popular financial management objective is to maximize wealth of shareholder. 西方流行的企业财务管理目标是股东财富最大化。
A New Style of Financial Objective: Maximum of Added Value 一种新型财务目标:增值额最大化
By analyzing these views and referencing the international experiences, the author holds the opinion that China should adopt the financial objective of maximizing the enterprise values. 对各种观点做一浅析,并借鉴国际经验,提出我国企业应当采用企业价值最大化的理财目标。
Financial Objective of Equity Maximization 股东权益最大化财务目标的选择
Financial management objective, regarded as the fundamental issue of financial theory has been researched widely by the scholars. 财务管理目标作为财务理论的基本问题,已经得到了学者们的广泛研究。
The reasons for deficit in enterprises on the basis of financial objective and operation strategy are analyzed. 从企业财务目标和经营战略两个方面,分析了目前企业亏损的原因;
On the basis of analyzing theory, international comparison, actual operation and thinking over the practice of financial management of China, this paper comes to the conclusion that maximum of enterprise's value is the real selection of enterprise's financial management objective at present in China. 本文主要从理论分析,国际比较、实际运作三个层面进行分析,并结合我国财务管理实践,提出了我国企业财务管理目标的现实选择&企业价值最大化。
Financial objective of an enterprise changes with the time. 企业财务管理目标随着理财环境的变化不断演进。
In the age of knowledge-based economy, the financial objective is also based on the new institution economics. 知识经济时代,企业理财的目标的确立将仍是依据新制度经济学。
By analyzing the basis of financial objective on economics, we find the fact that the financial objective of "profit maximizing" is based on the new classical economics, while "firm market value maximizing" is based on the new institution economics. 分析了确立理财目标所依据的经济学理论,认为利润最大化的理财目标是以新古典经济学为理论依据的,而企业市场价值最大化是以新制度经济学为理论依据的。
Financial competition supervision reflects the evolution of objective of supervision from financial security objective to competition objective. 金融竞争性监管体现的是一种监管目标从从安全性目标到竞争性目标的嬗变。
Only the real estate business to maximize the value from the enterprise financial objective, to the fierce competition in the market in an invincible position. 房地产企业只有从企业价值最大化的财务目标出发,才能在激烈的市场竞争中立于不败之地。
First, financial competition objective has been weakened. 首先,金融竞争性监管目标被弱化。
At present, study on Financial Management Objective mainly from two different angle, Enterprise entity and shareholders. 目前关于企业财务管理目标的观点按照它们研究角度的不同,可以划分为利益主体与企业主体两个角度。
Financial objective is not only the public expenditure restructuring of the direction of local fiscal expenditure restructuring is also a weathervane. 公共财政目标不仅是我国财政支出结构调整的方向,也是地方财政支出结构调整的风向标。