摘要
以价值理论为基础 ,论述企业价值的内涵对企业价值评估理论与方法的影响 ,从理论上推导出 :在企业价值评估中 ,盈利可以替代现金流量 ,作为企业价值评估的基本价值因素。
Based on the theory of worth, this paper discusses the influence of intension of enterprise worth on the theory and method of enterprise worth assessment. It deduces theoretically that profit can be substituted for cash flow as a fundamental worth factor in enterprise worth assessment. It also intrduces capitalization model of profit for enterprise worth assessment.
出处
《系统工程》
CSCD
北大核心
2003年第4期53-55,共3页
Systems Engineering
基金
湖南省社会科学 2 0 0 1- 2 0 0 2年立项资助课题
关键词
企业
价值评估
盈利资本化模型
经济学
Enterprise Worth Assessment
Capitalization Model of Profit
