我国中小企业价值管理研究
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摘要
国际经济界普遍认为,随着经济全球化及新经济革命的深入,中小企业将成为21世纪经济发展的主角,各国政府官员、经济学家、企业界人士都把中小企业的发展提升到战略高度予以重视。在WTO的框架下,随着我国经济体制改革的不断深化,中小企业面临着前所未有的机遇——迎接SOA浪潮的到来。但不容忽视和回避的是,中小企业的发展面临着一系列深层次的问题,突出表现在过度依靠低价竞争,一味拼价格、拼劳力、拼资源、拼环境,企业技术和管理水平低,产品结构雷同,小而全、小而弱,主业不突出,发展不可持续等。目前,我国中小企业管理中的关键问题在于没有建立真正的以价值管理为中心的管理理念和体制。因此,研究中小企业的价值管理,使企业的资源优化配置并得到充分利用,对于中小企业在市场竞争中快速健康的发展具有重要的理论意义和实践价值。
在对国内外价值管理理论进行认真总结和客观评价的基础上,论文首先介绍了中小企业价值管理的定义和特征,分别从财务因素和非财务因素两个方面分析了影响中小企业价值的主要驱动因素,并比较了两种价值驱动因素的不同之处。
研究发现,从财务角度看,经济附加值(EVA)是中小企业财务价值的主要驱动因素。在论述中小企业相对于其他企业财务价值管理的特点及其现状和问题的基础上,并对论证基于EVA的中小企业财务价值管理系统的优势的前提下,论文构建了基于EVA的中小企业财务价值管理系统,并就其构成、驱动原理以及运行模式进行了详细的阐述。
从非财务角度看,智力资本是中小企业非财务价值的主要驱动因素。通过对中小企业智力资本管理存在的问题分析,阐述了中小企业实行基于智力资本价值管理的必要性和可行性。通过分析基于智力资本的价值管理模式及智力资本的价值来源——人力资本、顾客资本、组织资本以及技术资本的基础上,分别构建了其价值转化模型,然后构建了智力资本的价值评估体系,并对我国基于智力资本的中小企业价值的整体状况进行了评估。
然后,在分析了中小企业价值管理系统的动力学性质,并对其基本回路的动态特性进行研究的基础上,构造了中小企业价值管理系统的系统动力学模型,在验证了该模型的有效性的前提下,对某中小企业的价值管理系统运行情况进行了仿真。
最后,论文在阐述建立企业价值提升策略体系的原则的前提下,提出了两大提升对策——建立基于EVA和智力资本的中小企业价值提升系统,分别从内外途径提升中小企业价值。
The international economic world generally believe that along with the economic globalization and new economic revolution's thorough, the small and medium-sized enterprise will become the economic development lead. Various countries government officials, the economist, the business peoples promote the small and medium-sized enterprises'development to the strategy to give in the 21st century to take seriously highly. Under the WTO frame, along with our country economic restructuring's unceasing deepening, the small and medium-sized enterprise faces the unprecedented opportunity--to greet the arrival of SOA tide. But what is not allow to neglect and the evasion is, the development of small and medium-sized enterprise is facing a series of deep level question, displays prominently is depending upon the low price competition excessively, to put together the price, to put together the labor force, to put together the resources constantly, to put together the environment, the enterprise technology and the management level is low, the product mix is identical, small but complete, small and weak, the principal work not prominent, developing not sustainably and so on. At present, the key question of small and medium-sized enterprise's management in our country lies in it has not established the truly management idea and the system taking the value based management as the central. Therefore, it is important theory significance and the practice value that to study value based management of small and medium-sized enterprise, which can enable enterprise's resources optimization to dispose and to obtain the full use, and make the small and medium-sized enterprise to fast health's develop in the market competition.
On the summary and objective evaluation of value based management theory domestic and overseas, firstly the paper has introduced the small and medium-sized enterprise value based management's definition and the characteristic. Then the paper has separately analyzed the main actuation factors from the financial factor and the non-financial factor this two aspects which affect the small and medium-sized enterprise's value and compared two kinds of value actuation factors'difference.
The research has discovered that looking from the financial angle, EVA is the small and medium-sized enterprise finance value main actuation factor. On base of elaborating management characteristics, present situation and the questions of small and medium-sized enterprise, compared with other business financial value, and on the premise of to prove the superiorities of financial value based management system based on EVA of small and medium-sized enterprise, the paper has constructed the financial value based management system based on the EVA of small and medium-sized enterprise, and has carried on the detailed elaboration on its constitution, the actuation principle as well as the movement pattern.
Looking from the non-financial angle, the intelligence capital is the small and medium-sized enterprise non-finance value main actuation factor. Through analyzing the problems which exist in small and medium-sized enterprise intelligence capital management, the paper has elaborated the necessity and the feasibility that small and medium-sized enterprise implements must have to implement the management based on the intelligence capital intrinsic value. Through constructing intrinsic value based management pattern and on base of analyzing the intelligence capital value's origin--the human capital, the customer capital, the organization capital as well as the technical capital, the research has constructed its value transformation model separately, then has constructed the intelligence capital value assessment system, and has carried on the appraisal to overall condition of small and medium-sized enterprise intrinsic value in our country.
Then, on base of analyzing the dynamic property of value based management system in small and medium-sized enterprise, and conducting the research to its basic return route's dynamic characteristic, the paper has constructed a systems dynamics model of value based management system in small and medium-sized enterprise. On the premise of confirming model's valid, the paper has made simulation to operational aspect of some small and medium-sized enterprise's value based management system.
Finally, under the premise of elaborating the principles which to establish enterprise value promotion strategy system has to go upon, the paper has proposed two big promotion countermeasure--to establish value based management system of small and medium-sized enterprise based on EVA and to promote the small and medium-sized enterprise's value through intelligence capital from the inside and outside way separately.
在对国内外价值管理理论进行认真总结和客观评价的基础上,论文首先介绍了中小企业价值管理的定义和特征,分别从财务因素和非财务因素两个方面分析了影响中小企业价值的主要驱动因素,并比较了两种价值驱动因素的不同之处。
研究发现,从财务角度看,经济附加值(EVA)是中小企业财务价值的主要驱动因素。在论述中小企业相对于其他企业财务价值管理的特点及其现状和问题的基础上,并对论证基于EVA的中小企业财务价值管理系统的优势的前提下,论文构建了基于EVA的中小企业财务价值管理系统,并就其构成、驱动原理以及运行模式进行了详细的阐述。
从非财务角度看,智力资本是中小企业非财务价值的主要驱动因素。通过对中小企业智力资本管理存在的问题分析,阐述了中小企业实行基于智力资本价值管理的必要性和可行性。通过分析基于智力资本的价值管理模式及智力资本的价值来源——人力资本、顾客资本、组织资本以及技术资本的基础上,分别构建了其价值转化模型,然后构建了智力资本的价值评估体系,并对我国基于智力资本的中小企业价值的整体状况进行了评估。
然后,在分析了中小企业价值管理系统的动力学性质,并对其基本回路的动态特性进行研究的基础上,构造了中小企业价值管理系统的系统动力学模型,在验证了该模型的有效性的前提下,对某中小企业的价值管理系统运行情况进行了仿真。
最后,论文在阐述建立企业价值提升策略体系的原则的前提下,提出了两大提升对策——建立基于EVA和智力资本的中小企业价值提升系统,分别从内外途径提升中小企业价值。
The international economic world generally believe that along with the economic globalization and new economic revolution's thorough, the small and medium-sized enterprise will become the economic development lead. Various countries government officials, the economist, the business peoples promote the small and medium-sized enterprises'development to the strategy to give in the 21st century to take seriously highly. Under the WTO frame, along with our country economic restructuring's unceasing deepening, the small and medium-sized enterprise faces the unprecedented opportunity--to greet the arrival of SOA tide. But what is not allow to neglect and the evasion is, the development of small and medium-sized enterprise is facing a series of deep level question, displays prominently is depending upon the low price competition excessively, to put together the price, to put together the labor force, to put together the resources constantly, to put together the environment, the enterprise technology and the management level is low, the product mix is identical, small but complete, small and weak, the principal work not prominent, developing not sustainably and so on. At present, the key question of small and medium-sized enterprise's management in our country lies in it has not established the truly management idea and the system taking the value based management as the central. Therefore, it is important theory significance and the practice value that to study value based management of small and medium-sized enterprise, which can enable enterprise's resources optimization to dispose and to obtain the full use, and make the small and medium-sized enterprise to fast health's develop in the market competition.
On the summary and objective evaluation of value based management theory domestic and overseas, firstly the paper has introduced the small and medium-sized enterprise value based management's definition and the characteristic. Then the paper has separately analyzed the main actuation factors from the financial factor and the non-financial factor this two aspects which affect the small and medium-sized enterprise's value and compared two kinds of value actuation factors'difference.
The research has discovered that looking from the financial angle, EVA is the small and medium-sized enterprise finance value main actuation factor. On base of elaborating management characteristics, present situation and the questions of small and medium-sized enterprise, compared with other business financial value, and on the premise of to prove the superiorities of financial value based management system based on EVA of small and medium-sized enterprise, the paper has constructed the financial value based management system based on the EVA of small and medium-sized enterprise, and has carried on the detailed elaboration on its constitution, the actuation principle as well as the movement pattern.
Looking from the non-financial angle, the intelligence capital is the small and medium-sized enterprise non-finance value main actuation factor. Through analyzing the problems which exist in small and medium-sized enterprise intelligence capital management, the paper has elaborated the necessity and the feasibility that small and medium-sized enterprise implements must have to implement the management based on the intelligence capital intrinsic value. Through constructing intrinsic value based management pattern and on base of analyzing the intelligence capital value's origin--the human capital, the customer capital, the organization capital as well as the technical capital, the research has constructed its value transformation model separately, then has constructed the intelligence capital value assessment system, and has carried on the appraisal to overall condition of small and medium-sized enterprise intrinsic value in our country.
Then, on base of analyzing the dynamic property of value based management system in small and medium-sized enterprise, and conducting the research to its basic return route's dynamic characteristic, the paper has constructed a systems dynamics model of value based management system in small and medium-sized enterprise. On the premise of confirming model's valid, the paper has made simulation to operational aspect of some small and medium-sized enterprise's value based management system.
Finally, under the premise of elaborating the principles which to establish enterprise value promotion strategy system has to go upon, the paper has proposed two big promotion countermeasure--to establish value based management system of small and medium-sized enterprise based on EVA and to promote the small and medium-sized enterprise's value through intelligence capital from the inside and outside way separately.
引文
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