摘要
运用现金流量折现法和经济增加值两种评估方法,阐述企业并购中存在的风险分析,并结合我国企业并购案例来评估企业的价值,进行风险比较,根据企业价值评估结果的偏差分析得出结论。
The article, by means of discounted cash flow （DCF） and economic value added（EVA）, analyzes the risks of enterprise merger and acquisition （M ＆ A）. With the case study, it tries to exemplify the valuation of enterprises, and compare the risks of applying different valuation methods, and thus draws conclusion according to the deviation analysis of the findings.
出处
《广西财经学院学报》
2012年第5期100-105,共6页
Journal of Guangxi University of Finance and Economics
关键词
企业并购
评估方法
风险比较
enterprise merger and acquisition （M ＆ A）
valuation method
comparison of the risks.
