初创期高新技术企业价值评估研究

Study on the Value Evaluation of the High-tech Company in the Junior Period

资金短缺是制约初创期高科技企业发展的重要因素之一,全面地对初创期高新技术企业进行价值评估有利于帮助企业顺利地实现融资.剖析了西方企业价值评估理论在初创期高科技企业价值评估中的适用性和局限性,结合初创期高新技术企业的特点,提出在对有形资产、无形资产和核心人力资源综合评估的基础上建立初创期高新技术企业价值评估模型,并对该模型的可行性进行了具体应用和验证.

Capital shortage is one of the important factors limiting the development of the high-tech company in the junior period. Evaluating the high-tech company comprehensively is helpful for the high-tech company to raise fund successfully. It analyses the suitability and definition of western evaluation models applied in the high-tech company in junior period. And based on the characteristics of high-tech company in junior period, it puts forward a new model to evaluat the tangible assets, intangible assets and human recourses for high-tech company in the junior period, and tests its feasibility with an example.