基于信息经济学角度的企业内在价值研究——以兰太实业为例

Research into Intrinsic Values of Enterprises from the Perspective of Information Economics——A Case Study of Lantai Industry

以兰太实业持有的资源与披露的资产为研究对象,运用案例分析方法多角度分析了兰太会计信息与企业内在经济价值的差异,从信息经济学角度明确了解读企业会计信息,以识别企业内在价值的重要性。

With resources held by Lantai Industry and assets disclosed as the objects of study ,the paper ana‐lyzes the difference between accounting information of Lantai Industry and its intrinsic economic values from multiple angles through the case analysis method ,clarifies the reinterpretation of corporate accounting information from the angle of information economics so as to identify the importance of corporate intrinsic economic values .