主管:教育部
主办:中国人民大学
ISSN 0257-2826  CN 11-1454/G4

《教学与研究》 ›› 2003, Vol. ›› Issue (1): 39-44.DOI:

• 前沿问题 • 上一篇    下一篇

企业价值分析的企业理论基础——基于流程的企业理论

周炜, 刘向东   

  1. 中国人民大学商学院, 北京 100872
  • 收稿日期:2002-06-25 出版日期:2003-01-20 发布日期:2012-03-05

Theoretical Foundation of Value Analysis of Enterprise--Process-oriented Enterprise Theory

ZHOU Wei, LIU Xiang-dong   

  1. School of Business, Renmin University of China, Beijing 100872, China
  • Received:2002-06-25 Online:2003-01-20 Published:2012-03-05

摘要: 企业是在内部相关者利益约束下,由流程组合而成的开放系统,而此系统本身也可被看作是一个流程.企业价值的直接基础是组成企业的流程,研究企业价值的目的是要掌握企业市场价值的变化规律.

关键词: 企业价值, 流程, 企业本质

Abstract: An enterprise is an open system consists of processe governed by interests of its component parts. The immediate basis of the value of an enterprise, therefore, lies in the process that composes the enterprise. It is for the purpose of mastering regulations of changes that govern market value of the enterprise that studies of enterprise value are attempted.

Key words: enterprise value, process, nature of enterprise

中图分类号: