摘要
实现价值管理的效用最大化,必须对企业财务系统设计和运行的有效性进行评价。进行正确评价的前提是构建一个全面的企业财务系统评价体系。基于系统论、控制论构建评价体系框架,以相关理论为支撑设置评价指标,提出有效、适当的评价方法。
To achieve the maximization of the value-management effectiveness, the enterprise must evaluate the effectiveness of the design and operation of its financial system. The premise of correctly evaluate is that there have constructed a comprehensive Evaluation System of enterprise financial system. The paper, based on systems theory and cybernetics, built the framework of evaluation system, by supporting theory ,construct the evaluation indexes. Then, a effectively appropriate evaluation method is advanced.
出处
《价值工程》
2008年第9期92-94,共3页
Value Engineering
关键词
价值管理
企业财务系统
有效性
评价体系
value management
enterprise financial system
effectiveness
evaluation system
