新兴网络企业价值评估研究述评

The Current Situation and the Future of the Valuation Theories and Methods of Emerging Net Companies

新兴网络企业的价值评估是一个前沿性的课题,从理论方法到实践都远未成熟。本文首先分析了新兴网络企业价值评估的理论与实践基础,然后总结和分析了国内、国外新兴网络企业价值评估的理论和研究现状,在此基础上提出了新兴网络企业价值评估的研究方向和重点内容,希望对我国网络企业的健康发展起到积极的促进作用。

Compared with the fast development of net economy, the valuation of emerging net company becomes more and more important. However valuing net company, especially during its first days, is still a question of foreland for discussion. The study of theory and methods in this area is far from perfect, or extremely to say, nearly blank. This essay begins with analyzing the basis of valuation theory and practice of emerging net company, then summarizes and analyzes the current situation of valuation theory and methods in domestic and abroad. After all this work, the essay puts forward possible study clues and points out the important items to be discussed in this domain, such as the study of basic theory and methods. We hope our work will do favors to the further research of valuation theories and methods of net company.