期权定价理论在权益资本评估中的应用

The Application of Option Pricing Theory in Appraisal for Equity Capital

期权定价理论近年来在西方金融投资领域比较盛行,本文在给出期权定价理论基础的同时,主要从实用的角度,试图将这一理论运用于我国的资产评估市场,探索一个适合我国市场特点的权益资本评估方法。

Option Pricing Theory is very popular in western financial and investment practice. The author intro-duced this theory and tried to employ it in Chinese assets appraisal market. The intention of this articleis to find an appraisal approach for equity capital which is suitable to our market characters.