Value Of Corporate Behavior Analysis And Evaluation Study

In the 21 Century, with the development of human society, the economic format has progressed into new economy time, which is different from the ones in the Agricultural Society and the Industrial Society. The concept of new economy has firstly appeared in a group of articles on 30 December 1996 in the American Business Week. In fact, as early as in the book ?the third wave?, produced by Alvin Toffler , as well as Nas peter's , it had been mentioned that after agricultural industrial societies, people would face another new economic format, which was based on fundamental industries, and knowledge would be a vital part. Knowledge is mastered by human, and can be converted into value from behavior.In new economical time, Adaption industry economy original take real asset as object financial control mentality, The insufficiency meets to takes the enterprise key competitive ability--the human resources the request . Society's transformation, manages the idea, the method innovation and the application, Nearly causes all enterprises to stand on the identical strip starting line. For gain more competitive ability and the Economical value addition, Must realize that it is impels the economical development in the new economical time person the only essential factor, The human resources are the most essential competition resources, All physical resources property only has through person's behavior can create value, only the human resources has the true value fountainhead. So, How to arouses person's behavior enthusiasm, how to let the enterprise person's behavior to suit the enterprise develop 's demand, For creates more EVA, Is main question which the new economical time faces.The author thought, Professor Guojun·Xu proposed three dimensional accountant theory, Mas provided the very good rationale to effective addressing this question.The enterprise behavior value analysis and the appraisal are the enterprise financial control new content, In view of new economical time's characteristic, The enterprise superintendents should adapt the time request, Carries on analysis to the enterprise behavior value, And makes the appraisal take the final enterprise EVA as the standard, Carries on the enterprise behavior's guidance and the control, Is the maximum limit enhances of enterprise EVA effective methods.This article draws up after analyzes the new economical time 's characteristic, To research adaption new economy time's request financial control new way. From fully analyzing in the new economical time's human resources important foundation, With the aid of each correlation discipline theory viewpoint , In particular three dimensional accountant to behavior value confirmation and gauging device. Discussion behavior value analysis and appraisal importance and method, And by takes the research object with the economical development close correlation enterprise behavior, Forms the conclusion that in new economical time ,financial control have to transform with emphasis from the original real asset management to the behavior value management. The further analysis may obtain the enterprise the effective operation is carries on through the behavior value chain circulation, Thorough discussion behavior value analysis and appraisal pattern, Is the enterprise effective operation need. In new economical time, Must carry on the key management to most important resources - human resources in the enterprise, Establishes the long-term behavior value analysis and the appraisal pattern, Unceasingly optimizes the enterprise behavior value chain, To increase increment behavior, eliminates either reduces does not rise in value or the destruction value behavior, Thus enhances the enterprise competitive ability, gains the biggest EVA. And from some enterprise the actual case, Discussion behavior value analysis and appraisal model application, Summarizes its application value.