企业价值评估方法的再探讨——兼论新估价方法的尝试性构建

More on the Methods of Enterprise Value Assessment

从企业价值传统评估方法的再探讨入手 ,在分析运用这些方法局限性的基础上 ,提出建立新估价方法的理论思路并尝试性地建立了两种新的估价方法———因素分析法和EVA估价法。

With a review of the traditional methods of assessing enterprise value and on the basis of analyzing the limitations to the application of these methods, approaches to establishing new methods of evaluation are proposed. An attempt is made to establish two new methods of evaluation, i.e. factor analysis and EVA evaluation, of which an empirical verification is made.