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企业价值管理是现代管理的重要目标。其要求企业在经营管理和财务管理中以价值管理为导向,并广泛应用于对企业价值存在影响的各个因素和整个经营决策体系。会计准则的变动必然会对企业价值管理产生影响,2014年新修订了长期股权投资、合并报表准则,对长期股权投资的核算、合并报表的规范以及企业的价值管理提出新的要求。本文主要探讨和研究在新准则的背景下对企业价值管理的影响。
Enterprise value management is an important goal of modern management. It requires enterprises to be guided by value management in business management and financial management and is widely used in various factors that affect enterprise value and the entire business decision-making system. Changes in accounting standards are bound to have an impact on the management of enterprise value. In 2014, new long-term equity investments and the consolidated reporting standards were newly revised, and new requirements on the accounting of long-term equity investments, the standardization of consolidated financial statements and the management of the value of the enterprise were put forward. This article mainly explores and studies the impact of enterprise value management in the context of the new guidelines.