摘要
剩余收益估值模型将会计数据合理地融入企业价值的评估中,对于会计领域理论与实证的结合研究具有重要的价值意义。从剩余收益估值模型的概念基础、模型构建、实证检验及拓展改进角度进行论述,回顾了国内外学者关于剩余收益估值模型的期刊论文和著作,试图在已有研究结论和成果的基础上,考虑模型中存在的不足,为进一步研究提出思路。
The residual income valuation model integrates accounting data into the valuation of enterprise value reasonably,which is of great value significance for the research on the combination of theory and demonstration in the field of accounting.From the perspective of constructing empirical test and expanding improvement of the conceptual basis model of residual income valuation model,reviews the journal papers and works of domestic and foreign scholars on residual income valuation model,and tries to put forward ideas for further research based on the existing research conclusions and results and considering the deficiencies in the model.
作者
张从运
李朝红
ZHANG Cong‐yun;LI Chao‐hong(College of Accounting,Southwest Forestry University,Kunming 650224,China)
出处
《科技和产业》
2021年第7期193-197,共5页
Science Technology and Industry
关键词
剩余收益
估值模型
综述
residual income
valuation models
review