华润集团价值创造驱动因素研究

发布时间：2018-01-18 08:54

本文关键词：华润集团价值创造驱动因素研究　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着时代的进步,国内与国际市场越来越复杂和难以预料,我国企业的生存与发展变得更加艰难。在国际市场上,大型企业集团已经在不断寻求企业价值创造的途径,价值创造型企业显示出了强大的生命力。然而在现阶段,我国绝大多数企业还无法将价值创造贯穿于企业财务管理的各方面,很多时候企业的经营管理不仅没有创造价值,反而在毁损价值。因此,探索价值创造的财务路径为我国企业在价值创造的道路上提供指引具有非常强的现实意义。本文以规范研究与案例研究相结合的方法,在梳理国内外相关文献的基础上,以较早实行价值管理的华润集团为案例对象,着眼于从价值投资到价值创造再到价值实现这一财务循环视角进行企业价值研究。本文主要从融资、投资、现金流三个方面探究了华润集团价值创造的财务路径,及每一种路径下的驱动因素。
[Abstract]:With the progress of the times, the domestic and international markets are becoming more and more complex and unpredictable, and the survival and development of Chinese enterprises have become more difficult in the international market. Large enterprise groups have been looking for ways to create enterprise value, value creation enterprises have shown a strong vitality. However, at the present stage. The vast majority of enterprises in our country have not been able to create value through all aspects of enterprise financial management. In many cases, the management of enterprises not only does not create value, but destroys the value. It is of great practical significance to explore the financial path of value creation for Chinese enterprises to provide guidance on the road of value creation. Based on the combination of normative research and case study and combing the relevant literature at home and abroad, this paper takes China Resources Group, which has implemented value management earlier, as the case object. From the perspective of financial cycle from value investment to value creation to value realization, this paper mainly focuses on financing and investment. Cash flow three aspects of the value of China Resources Group to explore the financial path to create, and the driving factors under each path.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.4;F275

【参考文献】