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随着价值最大化上升为企业整体的管理思想,以创造价值、实现价值增长为目标的价值管理,逐渐成为企业现代管理实践的最佳模式。企业价值由三个基本要素所推动:获得超过资本成本的回报(盈利);增加业务和投资基数(成长);管理和接受适当的业务风险和财务风险(风险)。因此,企业实现价值管理的基本路径就是实现管理成长、追求盈利和控制风险的有机统一。
With the maximization of value rising to the management thinking of the enterprise as a whole, the value management aimed at creating value and realizing value growth has gradually become the best model for the modern management practice of an enterprise. Enterprise value is driven by three fundamental elements: getting a return (profit) that exceeds the cost of capital; increasing the business and investment base (growth); and managing and accepting the appropriate business and financial risk (risk). Therefore, the basic way for enterprises to realize value management is to realize the organic unity of growth of management, profit-seeking and risk control.