摘要
文章从价值角度入手,以政府管制与企业价值的内在关系作为研究内容,将政府管制的目标分解为企业价值、社会价值和管制者自利三个分目标,提出了基于企业价值目标的政府管制概念,深入研究了基于企业价值目标的政府管制的内涵与实现途径,并针对我国政府管制现状提出相关的政策建议。结论认为,政府管制应在无损于社会价值目标的前提下帮助企业实现价值最大化,在此条件下,企业价值可以作为检验政府管制的标准。本研究将为规范管制目标、评价管制效果和改进管制决策提供理论基础和决策参考。
From the angle of value,this paper analyzes the inner relation between government regulation and enterprise value,and subdivdes regulation motives into enterprise value,social value and regulator＇s self-serving targets. Furthermore,a concept of government regulation based on the enterprise value objective is put forward. We deeply study the meaning and realization route on government regulation based on the value objective of enterprises. And we put forward some policies and suggestions aiming at our government regulation situations. Conclusions are drawn that the government regulation should help enterprises create value to the largest extent under the premise of no harm to the social value target. So,the enterprise value can be used as a standard to examine and verify the regulation effect. Our study will provide theory bases and decision-making references for regulation target,evaluating regulation and improving regulation decisions.
出处
《上海立信会计学院学报》
北大核心
2010年第2期65-72,共8页
Journal of Shanghai Lixin University of Commerce
基金
辽宁省教育厅创新团队项目“政府管制与企业价值创造研究”(2008T061)
关键词
企业价值
政府管制
市场经济
enterprise value
government regulation
market economy
