摘要
任何一个成长型企业价值的评估不仅是科学,更是艺术,除方式方法外,投资银行对市场的判断、敏感度和经验也十分重要;企业采取何种评估方式能够科学准确评估自身的整体价值是最为关键的问题;根据现代评估理论并结合工作实践提出了有效的估值策略、估值方法和估值结论。
The value evaluation for any of growth-type enterprises not only is science, but is art. Except ways and means, the judgements of market from investment bank, sensitivity and experience are important, too. The most crucial question is that own value of entirety can scientifically and accurately be evaluated. This paper advances the efficacious tractics, the means and the conclusions of evaluation, according to modern evaluation theory and combining with working practice.
出处
《管理科学》
2003年第5期27-30,共4页
Journal of Management Science
关键词
估值策略
整体价值
加权平均资本
Evaluation tractics
Value entirety
Weighted average capital
