高新技术企业的价值形成与评估特性

Value Formation and Evaluation of High-tech Enterprises

科技的发展使知识成为企业价值的最重要的财富,高新技术企业的迅速崛起是时代的必然,这使得高新技术企业备受关注。本文通过高新技术企业与传统企业的对比,总结出高新技术企业的评估特性,从而提出高新技术企业的价值可以反映为“两个阶段———即前几年高速增长期的价值和高速增长期后的稳定增长期的价值(又称连续价值)之和”的结论。

With the development of technology, knowledge has become the most important fortune of enterprises. High-tech enterprises are growing up. Therefore, People tend to pay closer attention to high-tech enterprises. The paper, through comparing high-tech enterprises with traditional ones, sums up the evaluation characteristics of high-tech enterprises and concludes that value of high-tech enterprises can be divided into two periods——rapid growing period and stable period.