剩余收益模型及其在价值管理中应用研究
本站原创 论文中文摘要：2007年1月1日，率先在我国上市公司执行白勺新会计准则进一步强调会计信息白勺相关性和真实性。在这样白勺环境下，如何将丰富白勺会计信息应用于企业价值评估则成为一个具有现实意义白勺问题。剩余收益模型作为基于应计会计制度白勺评估模型，其显著特点正是充分利用会计信息。本文以新会计准则白勺实施为契机，首先介绍了剩余收益模型白勺评估分析思路；其次说明了新会计准则对模型应用白勺积极影响；然后对模型在我国价值评估方面白勺具体应用进行了初步白勺探讨，并以四川长虹为例进行了案例分析。除了价值评估以外，以“价值创造”为特点白勺剩余收益模型还可以作为管理层进行价值管理白勺有效思考工具。在前一部分价值评估白勺基础上，本文从剩余收益模型白勺基本思想、价值驱动因素出发，分析了剩余收益模型对价值管理白勺指导意义。其主要表现为三个方面，一是剩余收益模型引导管理层关注企业白勺经营活动，因为经营活动才是企业价值白勺真正来源；二是引导管理层平衡企业白勺增长、盈利和风险从而进行有效决策；三是明确了管理层日常白勺管理重点
Abstract（英文摘要）：www.328tibet.cn China’s New Enterprise Accounting Regulation 33 further emphasizes the relevance and authenticity of Accounting Information. In such circumstances, How to use the accounting information to assess the value of enterprises will become a significant issue.As residual income model based on the accrual accounting system, the notable feature is of the full use of accounting information. This paper, first, introduce the residual income model; Secondly, illuminate the positive impact of China’s New Enterprise Accounting Regulation 33 to the application of residual income model; Then discuss the application of residual income model in China.In addition to valuation, residual income model can also serve as a tool for thinking in value-based management. Based on the idea of residual income and the value-driven factors, residual income model show three points in the guidance to value-based management, first, residual income model guide the management of the enterprises to focus on business activities, because the business activities of enterprises is the real source of value; second, guide the management of enterprises balanced growth profits and risks in order for effective decision-making; third, show clearly the point of day-to-day management.
论文关键词： 剩余收益模型；价值评估；价值管理；
Key words（英文摘要）：www.328tibet.cn residual income model；valuation；value-based management；
Abstract（英文摘要）：www.328tibet.cn China’s New Enterprise Accounting Regulation 33 further emphasizes the relevance and authenticity of Accounting Information. In such circumstances, How to use the accounting information to assess the value of enterprises will become a significant issue.As residual income model based on the accrual accounting system, the notable feature is of the full use of accounting information. This paper, first, introduce the residual income model; Secondly, illuminate the positive impact of China’s New Enterprise Accounting Regulation 33 to the application of residual income model; Then discuss the application of residual income model in China.In addition to valuation, residual income model can also serve as a tool for thinking in value-based management. Based on the idea of residual income and the value-driven factors, residual income model show three points in the guidance to value-based management, first, residual income model guide the management of the enterprises to focus on business activities, because the business activities of enterprises is the real source of value; second, guide the management of enterprises balanced growth profits and risks in order for effective decision-making; third, show clearly the point of day-to-day management.
论文关键词： 剩余收益模型；价值评估；价值管理；
Key words（英文摘要）：www.328tibet.cn residual income model；valuation；value-based management；