摘要
资产评估是市场经济发展的产物,随着国内市场经济的不断发展与成熟,企业价值评估这种综合性评估对于结果的准确度要求会比较高,特别是无形资产与专利技术较多的新能源汽车企业,通过分析资产评估三大方法在企业价值中的应用,选择适合新能源汽车企业的评估方法,并尝试引入灰色预测数学模型进行价值评估,加以比亚迪企业的案例,利用收益法并结合灰色预测模型进行价值评估,最后根据结果进行总结与展望,希望能为新能源汽车企业以及类似行业的企业价值评估的实务研究提供一定的参考价值。
Asset evaluation is a product of the development of the market economy.With the continuous development and maturity of the domestic market economy,the comprehensive evaluation of enterprise value requires high accuracy in the results,especilly for new energy vehicle enterprises with more intangible assets and patented technologies.Therefore,this article analyzes the application of the three major methods of asset evaluation in enterprise value and selects the evaluation method suitable for new energy vehicle enterprises.And attempt to introduce a grey system forecasting model for value evaluation,taking into account the case of BYD company.Based on the previous analysis,use the income method and combine it with the grey system forecasting model for value evaluation.Finally,summarize and prospect the results,hoping to provide certain reference value for practical research on enterprise value evaluation for new energy vehicle companies and similar industries.
作者
林雨晗
Lin Yuhan(Tianjin University of Commerce,Tianjin 300000,China)
出处
《现代工业经济和信息化》
2023年第12期252-255,共4页
Modern Industrial Economy and Informationization
关键词
企业价值评估
灰色预测模型
新能源汽车企业
enterprise value evaluation
grey system forecasting model
new energy vehicle enterprises