摘要
高科技企业有着与传统企业不同的特征 ,同时决定其价值的本质在于未来预期现金流量的高速增长。而其投资价值的分析点分别为当前的盈利能力、盈利能力的可持续性及盈利能力的增长潜力 ,针对这几个方面 ,提出了相应的盈余质量分析、财务指标评价及非财务指标评价等分析角度 ,及相应的注意问题。
Hi-tech enterprises differ from traditional ones in that the prospect of high rapid growth of hi-tech enterprises cash flow determines their special value. Whether it is worth investing in them depends on their earning ability, on its sustainability and growing potentials. Correspondingly, the paper analyzes such aspects as hi-tech enterprises earning nature, their financial and non-financial appraisal, etc.
出处
《南京工程学院学报(社会科学版)》
2004年第2期21-25,共5页
Journal of Nanjing Institute of Technology:Social Science Edition