企业价值评估框架约束图简化分析法

The Simplifier Restraining Frame Approach of Enterprise' s Value Assessment

提出把行业等环境因素视为企业生存土壤的果树理论;全面分析影响企业价值变动的行业、战略、企业管理层能力等关键因素,创立企业价值评估的框架约束图简化分析法;设计新增资本支出收益率指标对新增资本支出所带来的新增收益考察;强调管理层胜任能力、利率和通货膨胀对企业价值的影响;对具有综合反映能力的未来股东权益收益率指标加以预计,实现企业价值的简便快捷评估。

The paper aims at proposing the theory of the fruit tree; analyzing the key factors of influencing enterprise＇value in an all-round way, establishing the simplifier restraining frame analytic approach of enterprise＇ s value assessment, designing newly-added capital earning＇ s ratio to investigate the newly-added earnings what the newly inputting capital brings; emphasizing tion, the interesting rate earning＇ s ratio ; realizing the impact of the ability of the enterprise＇ administraand the inflation on the value of enterprise; expecting the future stockholder＇ s equity the purpose of assessing enterprise＇ s value conveniently and swiftly.