我国中小企业价值管理研究摘要摘要：价值管理作为一种全新的管理理念和管理方式,有利于企业健康发展,并能加强内部治理,完善企业激励约束机制,己经为西方企业所广泛应用。在我国,随着改革开放的不断深入,中小企业成为我国国民经济发展新的增长点,是国民经济的重要组成部分,己成为技术与机制创新的主体。但是因为特殊的国情,我国中小企业进行企业管理较之国外的公司要复杂的多,出现的问题远非简单的借鉴模仿所能解决。长期以来,我国的中小企业由于管理人才缺乏,管理手段落后和管理制度不健全,相当一部分企业仍是粗放型经营管理模式,对资源的优化配置与利用能力欠缺。对市场的适应和把握能力不强,使得中小企业在企业管理,尤其是财务管理方面存在着与自身发展和市场经济均不适应的情况。这就需要探讨究竟何种方式更能真实地反映、改善我国中小企业现状:。通过理论和实证分析,可以看到传统的业绩评价指标并不能合理地解释上市公司的财务状况。我国一直采用传统财务指标对企业绩效进行评价,为进一步完善企业绩效评价体系,应尝试引进指标使之与传统指标之间进行相互补充和印证,或许会产生积极的导向作用,促进经营管理水平的提高。中小企业如何发展,真正建立适应市场经济体制的现代企业制度,己成为我国企业界、政府以及学术界普遍关心的焦点问题。研究中小企业的治理具有迫切的实践意义和深远的理论意义。通过结合我国的实际情况,依据正确的价值管理理念,肯定能实现我国中小企业的有效治理,找到可行的办法让企业更好的适应市场的变化,最终实现价值最大化。关键词：中小企业；价值管理；经济增加值；价值驱动因素AbstractAbstract:Asabrand-newmanagementconceptandmanagementmethod,valuemanagementisconducivetothehealthydevelopmentofenterprises,andcanstrengtheninternalgovernanceandimprovetheincentiveandrestraintmechanismofenterprises.IthasbeenwidelyusedbyWesterncompanies.InChina,withthecontinuousdeepeningofreformandopeningup,SMEshavebecomeanewgrowthpointofChina'snationaleconomicdevelopment,animportantpartofthenationaleconomy,andhavebecomethemainbodyoftechnologyandmechanisminnovation.However,becauseofthespecialnationalconditions,themanagementofSMEsinChinaismuchmorecomplicatedthanthatofforeigncompanies.Theproblemsthatarisearefarfrombeingsolvedbysimpleimitation.Foralongtime,China'ssmallandmedium-sizedenterpriseslackmanagementtalents,managementmethodsarebackwardandthemanagementsystemisnotperfect.Aconsiderablenumberofenterprisesarestillextensivemanagementmode,andtheabilitytooptimizetheallocationandutilizationofresourcesislacking.Theabilitytoadapttoandgraspthemarketisnotstrong,whichmakesSMEsincapableofadaptingtotheirowndevelopmentandmarketeconomyinenterprisemanagement,especiallyfinancialmanagement.ThisrequiresexploringwhatmethodscanmoreaccuratelyreflectandimprovethestatusquoofSMEsinChina:Throughtheoreticalandempiricalanalysis,itcanbeseenthatthetraditionalperformanceevaluationindicatorscannotreasonablyexplainthefinancialstatusoflistedcompanies.Chinahasalwaysusedtraditionalfinancialindicatorstoevaluatetheperformanceofenterprises.Inordertofurtherimprovetheenterpriseperformanceevaluationsystem,weshouldtrytointroduceindicatorstocomplementandconfirmthetraditionalindicators,whichmayhaveapositiveguidingeffectandpromotethemanagementlevel.Howtodevelopsmallandmedium-sizedenterprisesandtrulyestablishamodernenterprisesystemthatadaptstothemarketeconomicsystemhasbecomeacommonconcernofChina'sbusinesscommunity,government,andacademia.StudyingthegovernanceofSMEshasurgentpracticalsignificanceandfar-reachingtheoreticalsignificance.BycombiningChina'sactualsituationandbasedonthecorrectvaluemanagementconcept,wecancertainlyachieveeffec...
