摘要
在现金流量折现法中,模糊数学方法已经应用于公司未来现金流的估计,却没有相应地应用于折现率的确定上。文中提出折现率乘数的概念,利用模糊方法量化高新技术企业特点,建立了折现率修正模型,并进行了案例研究。
In the Cash Flow Discounted methods, Fuzzy logics ,which has been used in the estimating of Cash Flow ,has not been correspondingly appropriated at the adoption of discount rate .This paper put forward the concepts of discount rate multiplier, quantized the characteristics of new and high technology enterprises with Fuzzy logics ,then built the discount rate revision modle, and made a case study at last.
出处
《价值工程》
2009年第3期53-56,共4页
Value Engineering
基金
安徽省自然科学基金资助项目(070416276X)
关键词
模糊修正
折现率乘数
发展潜力指数
fuzzy modification
discount rate multiplier
development potential index
