| 基于自由现金流的公司价值分析 |
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| 引用本文： | 余峰,曾勇.基于自由现金流的公司价值分析[J].电子科技大学学报(社会科学版),2006(1). |
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| 作者姓名： | 余峰 曾勇 |
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| 作者单位： | 电子科技大学管理学院 成都600054 |
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| 摘 要： | 通过比较中美两国在处理和计算自由现金流量方面的不同,提出了自由现金流量的计算方法,并论述了在我国会计准则下如何通过会计调整计算自由现金流量。结合公司的基本面,以财务报表的调整为基础,从基本的财务资料出发,在考虑企业经营环境和行业动态的影响下,通过对公司自由现金流量的分析和计算,提出了以自由现金流量为基础来评价公司价值的方法。
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| 关 键 词： | 自由现金流量 会计调整 证券评估 公司价值 |
Corporation Value Based on Free Cash flow |
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| YU Feng,ZENG Yong.Corporation Value Based on Free Cash flow[J].Journal of University of Electronic Science and Technology of China(Social Sciences Edition),2006(1). |
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| Authors: | YU Feng ZENG Yong |
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| Abstract: | The concept free cash flow has put forward and brought to bear in practice for decade, but it has not received enough attention from financial theory and practice finance. The paper gives on the main line of modern financial operating system on free cash flow, and makes the next step pick up the particular thought about financial management serving for the maximal corporation value. Basing on adjusting financial statement analysis and basic financial ratio, the author proposes the method the corporation value evaluation based on handhold computing Free Cash Flow. |
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| Keywords: | free cash flow accountant adjusts securities evaluation corporation value |
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