文档介绍：中文摘要
随着经济环境的变化,企业价值评估的应用领域已从并购交
易拓展到企业价值管理。从价值管理角度研究价值评估体系,对
企业实施价值管理,提高管理效率,实现价值最大化目标意义深
远。本文以企业价值评估为主线,运用价值链分析法,通过对现
有价值评估方法和体系的修正,构建了一套既能满足企业价值管
理需要,又可用于并购交易的价值评估体系。
本文借鉴国内外研究成果,综合运用规范分析法和比较分析
法对企业价值评估体系的构建问题进行了系统的研究。第一章导
论重点论述了企业价值评估体系的研究现状,认为目前企业价值
评估包括两个不同的体系:企业整体价值评估和企业经营价值评
估,提出了将两部分体系合一的设想。第二章进一步论述价值评
估体系需要重构的原因——价值管理理念的提出拓展了企业价值
评估的范围,导致目前价值评估在不同应用领域有不同的方法和
体系。认为可通过价值链分析,对现有价值评估体系加以整合,
构建一套包含财务和非财务要素的企业价值评估体系。第三章通
过对整体价值评估方法、经营价值评估体系的比较分析,提出经
济利润指标是企业整体价值评估和经营价值评估体系整合的基
础。第四章在分析现有财务评价体系局限性的基础上,认为非财
务指标是企业价值评估体系的有效补充,非财务指标的运用可参
照平衡记分卡思想展开。第五章在前两章研究的基础上,结合经
济利润与非财务指标,构建了基于价值管理的,融合整体价值评
估和经营价值评估的企业价值评估体系。

关键词:价值管理;价值评估;价值链
V
Abstract
As changing of the economy circumstance, the application field
of corporation value evaluation has been developed merging trade into
corporation value management. Researching value evaluation system
that is on point of view value management has far-reaching
significance for a corporation to bring into effect of value management
and improve management efficiency and to realize the goal of
maximal value.
This article, which is around corporation value evaluation, adopts
value chain analysis method. By this method and through modifying
existing value evaluation analysis method and system, it constructs a
value evaluation system which is not only can be content with request
of corporation value management, but also can be used for merging
trade.
Using for reference from domestic and foreign research, this
article synthetically uses standardization analytical method and
comparatively analytical method to research the corporation value
evaluation system's tectonic issue by the number. Chapter one, the
introduction mainly discusses the research actuality of the corporation
value evaluation system. And it considers that there are two different
systems in corporation value evaluation: the evaluation of the
corporation's whole value and management value's evaluatio