论文部分内容阅读
近年来,资本运营这一新的企业经营理念得到了迅速的发展,在众多学者的共同努力下,资本运营的理论已经越来越完善。本文认为,资本运营是对企业各项资本的价值形态以资本增值、企业价值最大化而进行的运作,包括融资、投资、资本的使用和分配等,通过广泛的资本运营搞活资本,变死钱为活钱,通过各种方式使资本发生转移,从不利的位置转移到产生增值的位置上,从而提高企业经济效益,实现资本增值最大化、企业价值最大化等。本文写作的主要目的就是在分析上市公司资本运营财务绩效的基础上,找到能够提高其资本运营财务绩效的对策和措施,从而为企业做大做强、保障国民经济健康发展提供战略思路。
In recent years, capital management has rapidly developed its business philosophy. With the joint efforts of many scholars, the theory of capital operation has been perfected. This paper argues that capital operation is the operation of the value forms of various kinds of enterprises in the form of capital appreciation and enterprise value maximization, including the financing, investment, use and distribution of capital, etc., invigorates capital through extensive capital operation, For livelihood, through various means to make the capital shift, from the unfavorable position to produce value-added position, thereby enhancing the economic efficiency of enterprises, to achieve maximum capital appreciation, maximize the value of the enterprise. The main purpose of this paper is to find out the countermeasures and measures that can improve the financial performance of capital operation based on the analysis of the financial performance of capital operation of listed companies so as to provide strategic ideas for enterprises to become bigger and stronger and ensure the healthy development of the national economy.