摘要
国内企业在资本运营、并购、资产重组等经济活动中,由于企业价值评估对象模糊不清,所应用的企业价值评估方法存在许多不合理的地方,从而导致评估结果出现偏差。从降低企业发展的市场风险角度出发,应该采用更为客观全面的企业价值评估方法,帮助投资人和管理者做出科学决策。
The methods used in assessing enterprise value have much irrationality for domestic enterprises in economic activities such as capital operation, merge and assets reorganization, considering ambiguous objects of enterprise value assessment, consequent upon which are deviated assessment results. In the paper, it is put forward from the point of view of reducing the market risk of enterprise development that more objective and comprehensive enterprise assessment methods shall be applied to assist investors and managers in making scientific decisions.
出处
《有色冶金设计与研究》
2007年第1期47-50,共4页
Nonferrous Metals Engineering & Research
关键词
价值评估
现金流
折现
资金成本
经济利润
value assessment
cash flow
discount
capital cost
economic profit
