| 企业价值评价方法评述 |
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| 引用本文： | 支燕. 企业价值评价方法评述[J]. 山西大学学报(哲学社会科学版), 2005, 28(6): 5-8 |
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| 作者姓名： | 支燕 |
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| 作者单位： | 南开大学,经济与社会发展研究院,天津,300071 |
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| 摘 要： | 企业未来收益流的现值被称为企业的内在价值,企业内在价值的评价一直是学术界及投资者所关注的焦点。该文沿着价值评价理论发展的脉络,在回顾并整理现金流折现模型存在的缺陷及解决方法后,着重评述了西方前沿理论Feltham-Ohlson模型,以及近十多年来引起广泛关注的实物期权方法。
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| 关 键 词： | 企业价值 评价方法 评述 |
| 文章编号： | 1000-5935(2005)06-0005-04 |
| 修稿时间： | 2005-06-21 |
Survey of Value Evaluation Approaches |
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| ZHI Yan. Survey of Value Evaluation Approaches[J]. Journal of Shanxi University(Philosophy and Social Sciences Edition), 2005, 28(6): 5-8 |
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| Authors: | ZHI Yan |
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| Abstract: | The cash value of the future income flows form the intrinsic value of an enterprise.Finding a proper way to evaluate intrinsic value is always the key focus for academic researchers and investors.Along the track of the development of value evaluation theories,the paper surveys the approaches of value evaluations including discounted cash flow model,the Feltham-Ohlson Model,and the Real Option Model which is more and more active in the latest decade. |
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| Keywords: | enterprise value approach of evaluation survey |
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