文档介绍：厦门大学硕士学位论文基于价值管理的企业价值评估体系研究姓名:赵秀芳申请学位级别:硕士专业:会计学指导教师:肖虹 20050901 V 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 VI 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 co rporation 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 domes tic and foreign research, this article synthetically uses standa rdization analytical method and comparatively analytical method to research the corporation value evaluation system's tectonic issu e by the number. Chapter one, the introduction mainly discusses the res earch actuality of the corporation value evaluation system. And it consid ers that there are two different systems in corporation value evaluation: the evaluation of the corporation's whole value and management value's eval