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企业价值评估与财务会计报告改进 被引量:6
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作者 徐泓 黄晓甦 李树新 《中国注册会计师》 2002年第11期8-10,共3页
With the increasingly acceptedaim of maximizing enterprise value, theevaluation of an enterprise also develops.Future free cash flow method is more oftenused when evaluating an enterprise, withthe premise that financi... With the increasingly acceptedaim of maximizing enterprise value, theevaluation of an enterprise also develops.Future free cash flow method is more oftenused when evaluating an enterprise, withthe premise that financial report providessuch information as future free cash flow,discount rate, and survival life. The authorsthus believe that financial reporting shouldbe improved if to meet the need for futurefree cash flow method with an emphasis onusing future free cash flow to measurerelated accounting elements. 展开更多
关键词 企业价值评估 业务会计报告 现金流量法 经营活动 财务会计报告
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