added value statement 中文意思是什麼
added value statement
解釋
增值表-
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。 -
Some popular methods in international world encountered failure in china, such as beyond budget management, enterprise resource planning, economic value added and balance score card, etc. this further makes out the theoretical and practical value of devoting into the research of the fitness between ce and mcs. based on the previous statement, this paper tries to review the occident theorists " works and probes into how the different whole ce leads to different mcs. and it also tries to describe the mcs model that chinese enterprises can select in the certain ce
但同時我國企業目前的管理中，管理控制低效或失效的例子卻比比皆是，尤其是國際上一些理論價值較高和應用效果較好的流行做法，如超預算管理、企業資源計劃、經濟增加值、平衡計分卡等的應用往往流於失敗，這也更進一步說明了研究管理控制系統與控制環境間適應性的問題不僅僅具有學術研究中彌補理論空白的價值，更在實踐中具有重要的應用價值。
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