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企业价值是一个衡量企业业绩的重要指标,社会责任、隐性成本、会计指标等都是影响企业价值的重要因素。从当期来看企业承担社会责任会降低企业的价值,但是从长期发展来看社会责任能提升企业价值。企业只有以科学发展观为指导思想,通过良性循环发展才能从真正意义上降低自身经营成本,实现企业价值的提升;在传统的成本控制下人们只重视显性成本,但是在今天的经济环境下要想在市场上胜出一筹,只重视显性成本是远远不够的,隐性成本已经成为当今企业价值流失的一大祸根;在进行企业价值量化评估时经常用到企业账面价值、评估价值和市场价值等,怎样使用和准确把握这些指标是评估企业价值的关键所在。
Enterprise value is an important measure of business performance indicators, social responsibility, hidden costs, accounting indicators are all important factors affecting the value of the enterprise. From the current point of view, corporate social responsibility will reduce the value of enterprises, but in the long run, social responsibility can enhance corporate value. Only when the scientific concept of development is the guiding ideology, enterprises can reduce their own operating costs in a real sense through the virtuous cycle of development and achieve the enhancement of enterprise value. Under the traditional cost control, people only pay attention to the explicit cost, but in today’s economic environment To win in the market, only pay attention to the apparent cost is not enough, the hidden costs have become a major bane of corporate value loss; quantitative evaluation of enterprise value often use the enterprise book value, valuation and Market value, how to use and accurately grasp these indicators is the key to assessing the value of the enterprise.