摘要
REVA模型作为一种顺应经济发展的新方法运用于企业价值评估,拉开了关于企业价值评估的新篇章。REVA模型将权益成本纳入资本成本中,提出了真正的企业价值来源于超额利润的观点,从而使对企业价值进行评估的结果更加准确。以高新技术企业为研究对象,通过REVA模型对浪潮电子信息产业有限公司的价值进行了评估,评估结果与企业的市场价值相差不大,说明REVA模型可应用于高新技术企业价值评估中。
In recent years,the model of REVA was used for the assessment of enterprise value as a new method.The equity cost was incorporated into capital cost in the REVA model,in which the idea was proposed that the value of enterprise was derive from excess profit,therefore the results of assessment of enterprise value were exact.Aiming at the high-tech enterprises,the value of inspur electronic information industry Co.,Ltd.was assessed.The results of assessment and market value were near.The results were that the REVA model could be used for the value assessment of high-tech enterprises.
出处
《辽宁石油化工大学学报》
CAS
2016年第2期74-78,共5页
Journal of Liaoning Petrochemical University
关键词
高新企业
价值评估
REVA
上市公司
市场价值
High-tech enterprises
Value assessment
REVE
Listing corporation
Market value
