A Research on Enterprise Value Creation Mechanism

摘要：

This paper discusses what factors contribute to the value creation in an enterprise, what the internal logic between those factors is, and how those factors combine to create value. Firstly, the paper respectively analyses the factors of value creation driving from financial perspective and strategic perspective. Then, the research shows that their views have been unified under the framework of strategic map. The framework provided by strategy map describes the logic of intangible assets creating value. Finally, the research deems that value creation is system engineering and enterprise value creation is derived from financial capital, intellectual capital and the mutual coupling of them.

关键词： value creation strategy map financial capital intellectual capital coupling

作者: Dingzu Zhang Dongwu Wang

作者单位: School of Business, Central South University, CSU Changsha, China Finance and Accounting Dept.Changsha University of Science and Technology, CSUST Changsha, China

会议类型: 国际会议

会议名称: The 2010 International Conference on Computer Application and System Modeling(2010计算机应用与系统建模国际会议 ICCASM 2010)

会议地点: 太原

会议语种:英文

页码: 531-534

在线出版日期: 2010-10-22（万方平台首次上网日期，不代表论文的发表时间）