浅谈创业公司价值评估的若干问题

Problems in the Valuation of Venture Enterprises

本文首先从无形资产比重高、目前不一定盈利、信息缺少、公司增长速度快而不易确定四个方面分析了创业公司价值评估的特征。其次,阐明了创业公司价值评估的特有原则。最后,深入探讨了创业公司价值评估的方法之一即经济附加值法的具体应用问题。

Firstly, this paper analyses the features of valuations of the venture enterprises.The features are:high proportion of invisible assets, no profit, lack of information, uncertainty because of unpredictable high-speeded increase. Secondly, this article discusses the special principles on the valuation of venture enterprises. Thirdly, this article studies the application of the economic-extra-value method.