要素资本、价值函数与财务效率
要素资本和财务价值作为公司财务的核心范畴,由股票和债券构成的企业价值则修正为由企业各种生产要素资本及其增值构成的新企业价值.于是,价值函数和财务效率理论应运而生;分析财务效率的相关变量,论证财务创造价值的性质,可找到提高财务效率的新途径....
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| Veröffentlicht in: | 中国海洋大学学报(社会科学版) 2003-02 (1), p.30-33 |
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| container_title | 中国海洋大学学报(社会科学版) |
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| creator | 罗福凯 |
| description | 要素资本和财务价值作为公司财务的核心范畴,由股票和债券构成的企业价值则修正为由企业各种生产要素资本及其增值构成的新企业价值.于是,价值函数和财务效率理论应运而生;分析财务效率的相关变量,论证财务创造价值的性质,可找到提高财务效率的新途径. |
| doi_str_mv | 10.3969/j.issn.1672-335X.2003.01.007 |
| format | Article |
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| fulltext | fulltext |
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| issn | 1672-335X |
| language | chi |
| recordid | cdi_wanfang_journals_zghydxxb_shkx200301007 |
| source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
| title | 要素资本、价值函数与财务效率 |
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