论文部分内容阅读
(一)企业层面的转变1.实现企业财务管理目标的转变。在经营过程中,企业应将财务管理目标从股东财富最大化、企业价值最大化以及市值最大化逐步向利益相关者价值最大化与企业社会价值最大化转变。具体来说,在进行投资活动时,企业应将利益相关者的诉求纳入投资决策依据,避免出现盲目投资与过度投资,最终造成产能过剩,浪费社会资源;与此同时,不应把NPV作为判断项目投资可行性的唯一指标,而应将资金投向国家大力倡导
(A) the enterprise level changes 1. To achieve the goal of corporate financial management changes. In the course of business, the enterprise should shift the goal of financial management from the maximization of shareholders’ wealth, the maximization of corporate value and the maximization of market value to the maximization of the value of stakeholders and the social value of the enterprise. Specifically, in the investment activities, enterprises should incorporate the appeals of stakeholders into the investment decision-making basis to avoid blind investment and over-investment, eventually resulting in overcapacity and waste of social resources; at the same time, NPV should not be used as a judgment Project feasibility of the only indicator of investment, but should be invested heavily in the country to advocate