| 收益现值法与实物期权相结合的企业价值评估 |
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| 引用本文： | 赵建华.收益现值法与实物期权相结合的企业价值评估[J].平顶山学院学报,2007,22(5):17-20. |
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| 作者姓名： | 赵建华 |
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| 作者单位： | 河南教育学院,河南,郑州,450014 |
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| 摘 要： | 收益现值法是评估企业价值最常见的方法.这种方法虽然具有直接、有效、成熟等优点,却无法对企业由于决策变化和战略性投资所形成的潜在价值进行准确的估算.如果把收益现值法与实物期权有机的结合起来.就能从未来盈利和潜在价值的角度,对企业的整体价值做比较客观、准确的估算.
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| 关 键 词： | 收益现值法 实物期权 企业价值评估 |
| 文章编号： | 1673-1670（2007）05-0017-04 |
| 修稿时间： | 2007-08-21 |
The Enterprise Value to Be Assessed by Its Current Income together with Its Expected Earnings |
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| ZHAO Jian-hua.The Enterprise Value to Be Assessed by Its Current Income together with Its Expected Earnings[J].Journal of Pingdingshan University,2007,22(5):17-20. |
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| Authors: | ZHAO Jian-hua |
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| Institution: | Henan Institute of Education, Zhengzhou, Henan 450014, China |
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| Abstract: | Current income is a commonly used method of assessing the enterprise value.But as a matter of fact,it can not give an accurate assess on the enterprise potential value brought forth by the policy alteration and the strategic investment although it possesses the characteristics of directness,efficiency and maturity.Then the assessment considering the enterprise value of its current income together with the expected earnings can give a fairly reasonable and accurate reflection of the enterprise. |
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| Keywords: | current income expected earnings assess the enterprise value |
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