| VBM框架下企业财务管理目标的实现 |
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| 引用本文： | 齐媛媛,廖昕,胡雨萌.VBM框架下企业财务管理目标的实现[J].湖南农机,2011,38(9):112+114. |
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| 作者姓名： | 齐媛媛 廖昕 胡雨萌 |
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| 作者单位： | 西南大学经济管理学院,重庆,400716 |
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| 摘 要： | 近十年来,VBM理论已受到财务管理、薪酬、战略等众多理论研究的支持.文章从VBM的内涵出发,牵引出企业财务管理目标的选择问题.通过对比分析,选出一个VBM下合理的目标,并对该目标实现的驱动因素进行探讨.
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| 关 键 词： | 资金的时间价值 现金流量 股东财富最大化 |
VBM framework of financial management goals |
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| QI Yuan-yuan
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LIU Xin
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HU Yu-meng.VBM framework of financial management goals[J].Hunnan Agricultural Machinery,2011,38(9):112+114. |
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| Authors: | QI Yuan-yuan LIU Xin HU Yu-meng |
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| Affiliation: | QI Yuan-yuan,LIU Xin,HU Yu-meng (College of Economics and Management,Southwest University,Chongqing 400716,China) |
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| Abstract: | Over the past decade, VBM has been the theory of financial management, compensation, strategic, and many studies support the theory. In this paper, the connotation VBM, pulling out of corporate financial management goal of choice. Through comparative analysis, the election of a VBM under reasonable goal, and achieve the goals of the driving factors. |
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| Keywords: | time value of money cash flow shareholder wealth maximization |
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