【正文】 業(yè)價(jià)值最大化旨在把體現(xiàn)企業(yè)整個(gè)經(jīng)營(yíng)成果價(jià)值的蛋糕做大，保證利益關(guān)系人各方應(yīng)分得的份額， 符合產(chǎn)權(quán)制度的內(nèi)在要求。只有在各方的參與和努力下，才有可能將體現(xiàn)企業(yè)經(jīng)營(yíng)成果價(jià)值的蛋糕做大。因此，我認(rèn)為將企業(yè)價(jià)值最大化作為現(xiàn)代企業(yè)財(cái)務(wù)管理的目標(biāo)就可以克服前述種種目標(biāo)的缺點(diǎn)。企業(yè)價(jià)值是一個(gè)相對(duì)抽象的目標(biāo)，不能夠在企業(yè)日常會(huì)計(jì)核算中被經(jīng)常揭示，只有對(duì)企業(yè)做出專(zhuān)門(mén)評(píng)價(jià)才能真正確定其價(jià)值，衡量上存在不經(jīng)常性和實(shí)際操作的困難性。利潤(rùn)作為一個(gè)重要的財(cái)務(wù)指標(biāo) ,不僅可以直接反映企業(yè)經(jīng)濟(jì)效益的高低和對(duì)社會(huì)貢獻(xiàn)的大小 ,而且也是企業(yè)補(bǔ)充資本 ,擴(kuò)大經(jīng)營(yíng)規(guī)模的源泉 ,因此以利潤(rùn)最大化也就是稅后利潤(rùn)最大化為其經(jīng)營(yíng)目標(biāo)是有一定的道理的。沒(méi)有考慮風(fēng)險(xiǎn)因素 ,高利潤(rùn)往往要承擔(dān)過(guò)大的風(fēng)險(xiǎn) 。從企業(yè)職工的學(xué)歷看 ,具有大專(zhuān)以上學(xué)歷的職工占總數(shù)不足 10%,高中或中專(zhuān)占30%,而初中以下占 60%左右。再次 ,很多中小企業(yè)的老總們一般只重視開(kāi)拓市場(chǎng)，但在增強(qiáng)企業(yè)對(duì)外擴(kuò)展能力的同時(shí)忽略了企業(yè) “ 內(nèi)在修養(yǎng) ” 的提高，即使在財(cái)務(wù)管理較為規(guī)范的企業(yè)也還存在財(cái)務(wù)控制薄弱的現(xiàn)象，具體問(wèn)題主要體現(xiàn)在： 既沒(méi)有嚴(yán)格的賒賬政策，又缺乏有力的催收措施，造成資金回籠困難，導(dǎo)致了資金運(yùn)用效益上的損 失。有的企業(yè)會(huì)計(jì)基礎(chǔ)工作不扎實(shí)不健全，成本核算缺乏真實(shí)準(zhǔn) 確的數(shù)據(jù)資料，企業(yè)內(nèi)部缺乏科學(xué)有效的成本費(fèi)用控制體系。中小企業(yè)財(cái)務(wù)控制方面普遍存在這樣的問(wèn)題。銀行貸款方面由于庫(kù)存問(wèn)題貸款難。 在知識(shí)經(jīng)濟(jì)時(shí)代 ， 知識(shí)資源與物質(zhì)資源之間的一個(gè)顯著差別就是知識(shí)具有可享性和可轉(zhuǎn)移性 。離校日期已日趨臨近，畢業(yè)論文的的完成也隨之進(jìn)入了尾聲。感恩之情難以用語(yǔ)言量度，謹(jǐn)以最樸實(shí)的話(huà)語(yǔ)致以最崇高的敬意。80s. We s at on the back of pickup truc ks for hours. The s ky was blue, a nd we couldn39。s performers of the troupe still to ur the region39。s Liaoning pro vince, decades ago. The solider ga ve the old ma n a handma de saddle w hen they bid farewell. The story inspired Nasun t o write Ca rved Saddle, a so ng that la ter beca me one of his most po pular numbers. Now, every year, Nasun recruits yo ung singers a nd dancers for the troupe. The troupe has also desig ned a new repertoire, which is mostly based on the daily lives of Mongolian peo ple, especially the lives of no ma dic fa milies, and has co mbined conte mporary musical elements with fol k songs of the region. Haimu, a 25 yearold khoo mei (a local varia nt of overtone singing ) singer, joined the troupe three years ago. Along with a six member band, he performs fast so ngs and soft o nes that he writes－ all while playing the horse head fiddle.Altho ugh I learned the pia no since childhoo d and grew up listening to various kinds of music, to me, the folk mu sic of Inner Mo ngolia is the root, he says. Performing in remo te villa ges is pleasa nt. I feel at ho me on the boundless grasslands, and the warm people there ma ke me feel fulfilled. The first ro und of spring auctio n sea son in Beijing ended la st week, but it failed to create much spring in th e art market. Althoug h two pieces of Chinese painting fetched mo re than 100 millio n y uan, the decline in trading volu me and sa le rate showed a downturn this year. In the ―Grand View: Chinese Painting Highlight‖ session at China Guardian 2022 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yua n, an unexpected high in recent years. However, the tra ding volume fells to billion yuan fro m 2 .22 billion yuan in the sa me period the year before. The Huangchen 2022 Spring Auctio ns, which recorded million y uan in to tal sales, experienced the sa me. The section number went down to 5 fro m 12 co mpared to last year. Accordi ng to expert Shao Jianw u, the art mar ket did not attract much excitement this year due to the boo ming stock market and the persistent problems of fery and fa ke deals. The two pieces of Chinese painting no tched up hig h price this spring due to their own value no t due to a revival in the mar ket. The successf ul transactio n of tw o works with a ha mmer price of more tha n 100 millio n yuan once again confirms that valuable and rare works o f high quality always earn the long la sting hig h price. Chinese painting a nd calligraphy is still the pillar of the market. However, the o vera ll sales rate ha s dropped slightly, which reflects the demand for the ordinary auction goods has weakened,‖ said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also ma kes certain cha ng es to the direction of purchasing. In a word, the o verall mar ket trend is very unpredicta ble. Althoug h China Guardia n 2022 Spring Auctio ns has achieved remarka ble results, it does not me an tha t the mar ket ha s walked out of the predica ment. We still have to wait for the big economic boom to invigorate the art market.‖ Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled ―Fine Gilt—Bronze Buddhist Images‖ achieved a grea t deal with to tal sales volume of 9 millio n y uan a nd 92 percent sale ra te. The 5 th Sha mar Rinpoche Statue fro m 16 17th century of Tibet wa s sold for million yuan. The Beijing Cheng xuan Auctio ns fea tured almost 2 ,800 items of coins a nd sta mps in three sessions with good sale ra te. The Huachen Auctio ns also set a specia l session of photogra phs under the condition of large scale decline of a uction sessions. There was a palpa ble dull thud of disa ppointment that acco mpanied the return of the imperial entourage of Zhen Huan to her ho meland. It followed a couple years of hushed excitement a s Chinese fans were fed tidbits a bout their pro ud concubine who was supposed to co nquer the hig h ground of the North America n market. Zhen Huan is, of cou rse, the title character of The Legend of Zhen Hua n, a 2022 televisio n series tha t swept China off its feet and la ter 河南機(jī)電高等專(zhuān)科學(xué)校畢業(yè)論文 21 too k o ther Asia n co untries by storm. Two years ago, it w as reported tha t HBO, a premium ca ble service headquartered in the United Sta tes, was going to air it in North America after so me mo dificatio n. Now, a condensed versio n tha t pro vides English subtitles but no dubbing has finally been made a vailable o n Netflix for online strea ming. This version, hig hly anticipa ted as a milestone in China39。s essay titled Self Reliance. If you39。s essay affects me very deeply. No t as an urging to beco me self reliant – I39。 work lives easier, but I simply could no t digest the fact tha t tha t was my sole purpose in life. With no fa mily to support, I was the sole beneficiary of my employ ment: the paychec k, the benefits, the incenti