摘要
企业价值评估中折现率的确定方法,可以在行业平均净资产收益率的基础上,通过企业的经营风险和财务风险与行业的经营风险和财务风险进行比较、调整来确定,并可以按照这一思路建立一种折现率确定的方法模型进行应用。
How to determine the discount rate when evaluating the whole value of a company?The author believes, besides the comparison of net asset income rate, that of operat-ing risks and financial risks between a specific company and the whole industry arenecessary to get a good discount rate. Based on the above thinking, the author pro-posed a model for readers.
出处
《中国资产评估》
CSSCI
2003年第2期17-19,共3页
Appraisal Journal of China
