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The Study on Recessive Financial Capital: 'Value Twist Effect' Based Perspective

机译：隐性金融资本的研究：“价值扭曲效应”视角

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摘要

This paper manages to explore the necessity and feasibility of the research of the recessive financial capital from the perspective of the "value twist effect", such as "distorting mirror effect", "funnel effect" and "WACC guillotine cutting effect" directed at the vacant research status of the recessive financial capital. For this purpose, based on the combing and analyzing the reference system of the current recessive financial capital research and the field research on the EVA enterprises performance evaluation's result of Petrochina Shaanxi Marketing Company and China Mobile Shaanxi Ltd, this paper has observed that the objective existing of "distorting mirror effect", "funnel effect" and "WACC guillotine cutting effect" in enterprise financial value decision practice is the root of enterprise value impairment and breakage. The enterprise value impairment and breakage caused by these "value twist effect" are usually unable to do the accurate valuation and measure or being reflected in the financial statement, which has reflected a kind of recessive value impairment and breakage. On one hand, the valuation of recessive value impairment and breakage has directly promoted the research of the recessive financial capital, on the other hand, the research of the recessive financial capital has provided the policy thoughts and methods for eliminating the "distorting mirror effect", "funnel effect" and "WACC guillotine cutting effect".
机译：本文管理了从“价值扭曲效应”的角度来探讨隐性金融资本研究的必要性和可行性，例如“扭曲镜像效应”，“漏斗效应”和“WACC断头台切割效果”所指示的空置金融资本的空置研究现状。为此目的，基于梳理和分析当前隐性金融资本研究的参考系统和EVA企业绩效评估的实地研究，石油陕西省盛市营销公司和中国移动陕西有限公司，本文观察到了目标企业财务价值决策实践中“扭曲镜效应”，“漏斗效应”和“WACC断头台切割效应”是企业价值减值和破损的根源。这些“价值扭曲效应”造成的企业价值减值和破损通常无法做出准确的估值和衡量或反映在财务报表中，这反映了一种隐性价值减值和破损。一方面，隐性价值损伤和破损的估值直接促进了隐性金融资本的研究，另一方面，隐性金融资本的研究提供了消除“扭曲镜像效应”的政策思想和方法，“漏斗效应”和“WACC断头台切割效果”。

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