| 论财务管理与企业价值的提升 |
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| 引用本文： | 董良,段国轩.论财务管理与企业价值的提升[J].安阳工学院学报,2010,9(5):44-46. |
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| 作者姓名： | 董良 段国轩 |
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| 作者单位： | 河南凯瑞数码有限公司,河南安阳,455000;安阳华强新城市发展有限公司,河南安阳,455000 |
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| 摘 要： | 传统观念认为,财务部门是不直接创造利润的部门,但经济环境的变化和现代信息技术的发展,推动了财务部门职能的发展和变化。有效的财务管理成为提升企业价值的重要途径。财务管理提升企业价值的途径与方式主要体现在支持企业价值的活动、保持企业价值的活动以及创造企业价值的活动几个方面。
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| 关 键 词： | 财务管理 管理活动 企业价值 |
Financial Management Enhances Enterprise Value |
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| DONG Liang,DUAN Guo-Xuan.Financial Management Enhances Enterprise Value[J].Journal of Anyang Institute of Technology,2010,9(5):44-46. |
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| Authors: | DONG Liang DUAN Guo-Xuan |
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| Institution: | DONG Liang1 DUAN Guo-Xuan2(1.He’nan Kerry Digital Co.Ltd.Anyang,455000,China;2.Anyan Huaqiang New City Development Co.L.TD,Anyang 455000,China) |
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| Abstract: | Financial sector is traditionally believed to be a sector which does not create profit directly.But the change of economic environment and the development of modern information technology promote the development and change of financial sector’s functions.Effective financial management increasingly becomes an important approach to promoting enterprise value.The approaches and means to enhance enterprise value are as follows: the activities to support enterprise value,the activities to maintain enterprise value,and the activities to create enterprise value. |
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| Keywords: | financial management management activities enterprise value |
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