剩余收益估值模型研究综述

A Review of Residual Income Valuation Models

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.