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创值评估体系主要立足于股东价值最大化基准对公司的创值能力进行综合评估,它比利润指标更为真实地反映了公司经营绩效。创值率指标在公司业绩变化趋势中还具有预警作用。该体系不仅是科学评估公司价值的标准,同时也为公司建立全新的价值管理系统提供了决策参考,在中国将具有广泛的适用性。
The value creation system mainly evaluates the company’s ability to create value based on the maximization of shareholder value. It reflects the company’s operating performance more accurately than the profit indicator. The value-at-yield indicator also plays an early warning role in the trend of company performance. The system is not only a standard for scientifically evaluating the value of a company, but also provides a decision-making reference for the establishment of a brand-new value management system and will have wide applicability in China.