| 浅议价值计量在企业财务管理中的应用 |
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| 引用本文： | 高俊峰.浅议价值计量在企业财务管理中的应用[J].漯河职业技术学院学报,2007,6(3):135-136. |
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| 作者姓名： | 高俊峰 |
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| 作者单位： | 漯河职业技术学院,河南,漯河,462002 |
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| 摘 要： | 企业财务管理的目标是追求价值最大化.价值是什么?如何进行衡量?经济学家给出了不同解释.实践证明,现行财务报表中企业资产的价值是成本,而只有通过市价或现值计量后才能代表价值.
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| 关 键 词： | 价值计量 财务管理 应用 |
| 文章编号： | 1671-7864(2007)03-0135-02 |
| 修稿时间： | 2007年3月26日 |
The analysis on the Application of the Measurement of Value in the Finance Management |
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| GAO Jun-feng.The analysis on the Application of the Measurement of Value in the Finance Management[J].Journal of Luohe Vocational and Technical College,2007,6(3):135-136. |
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| Authors: | GAO Jun-feng |
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| Abstract: | The aim of the finance management in enterprises is to pursuit the maximization of the value.What is value and how to value it? Different economists have different ideas.It is proved in the practice that the value of assets in the nowadays financial report forms refers to the cost.Only measured by the market price or currency could represent the value.The application of modern technique in finance management is still lack of regulation.The article holds the point that the establishment of the measurement pattern can both redeem the insufficiency of the technique and play an important role in the management of enterprises. |
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| Keywords: | Measurement of Value Finance Management Application |
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