摘要
生产要素经过市场交易过程被企业购入之后,变为要素资本;各种要素资本的价值及其增值形成企业的财务价值。决策人的要素资本偏好结构是根据个人偏好对方案集合中的方案进行对比并区分优劣或大小,最终排列各方案的优劣次序。为了描述决策人对确定性后果的偏好程度,应建立序数价值函数、可测价值函数和财务效率等概念,从而建立要素资本价值函数,找出公司财务创造价值的机理。
Production factors turn into the capital of key element the value and appreciation of various kinds of capital of key element form the financial value of the enterprise through the marketing process. The key element capitals of policymaker have a partiality for structure that their have a partiality for and go on and compare with and distinguish good and bad or size to scheme schemes in assembling according to individual, Arrange the good and bad order of every scheme finally. In order to describe that a policymaker creates the course of value to the partiality degree and financial affairs of the determinacy consequence, Should set up some concepts, such as ordinal value function, measurable value function, and financial efficiency, etc., Thus set up capital value function of key element, find out the financial affairs mechanism of creating value of the company.
出处
《财会通讯（下）》
北大核心
2004年第4期3-8,共6页
Communication of Finance and Accounting
关键词
要素资本
价值函数
财务效率
价值创造
The key element capitals Value function and financial efficiency Creating value
