摘要
剩余收益模型作为近年来新兴的公司价值评估方法受到了广泛关注。与财务比率的结合,是该模型的重要发展方向之一。通过与会计比率结合,剩余收益模型更具有了客观性、可验性等特点,使得公司价值评估具有了客观会计计量的基础。本文利用我国上市公司的财务报表数据对该模型作实证检验,并通过与市场价值的比较来证明剩余收益模型的有效性。
The model of Residual Income Valuation （RIV） has drawn substantial attention. Combined with financial ratio, the RIV model is characterized by more conspicuous objectivity and verifiability. And the model is empirically verified by the data from financial statements of a corporation in the stock exchange. In addition, the validity of this model is also proven by comparing with the market value of the corporation.
出处
《电子科技大学学报（社科版）》
2006年第1期37-40,共4页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
公司价值评估
剩余价值模型
创值
valuation of a corporation
residual income valuation
value creation
