| 企业价值评估应用探析 |
| |
| 引用本文： | 吴伟栋. 企业价值评估应用探析[J]. 有色冶金设计与研究, 2007, 28(1): 47-50 |
| |
| 作者姓名： | 吴伟栋 |
| |
| 作者单位： | 江西铜业集团公司贵溪冶炼厂,江西贵溪,335424 |
| |
| 摘 要： | 国内企业在资本运营、并购、资产重组等经济活动中，由于企业价值评估对象模糊不清，所应用的企业价值评估方法存在许多不合理的地方，从而导致评估结果出现偏差。从降低企业发展的市场风险角度出发，应该采用更为客观全面的企业价值评估方法，帮助投资人和管理者做出科学决策。
|
| 关 键 词： | 价值评估 现金流 折现 资金成本 经济利润 |
| 文章编号： | 1004-4345（2007）01-0047-04 |
| 修稿时间： | 2006-12-26 |
Analysis on Application of Enterprise Value Assessment |
| |
| WU Wei-dong. Analysis on Application of Enterprise Value Assessment[J]. , 2007, 28(1): 47-50 |
| |
| Authors: | WU Wei-dong |
| |
| Affiliation: | Guixi Smelter of Jiangxi Copper Corporation, Guixi, Jiangxi 335424, China |
| |
| Abstract: | The methods used in assessing enterprise value have much irrationality for domestic enterprises in economic activities such as capital operation, merge and assets reorganization, considering ambiguous objects of enterprise value assessment, consequent upon which are deviated assessment results. In the paper, it is put forward from the point of view of reducing the market risk of enterprise development that more objective and comprehensive enterprise assessment methods shall be applied to assist investors and managers in making scientific decisions. |
| |
| Keywords: | value assessment cash flow discount capital cost economic profit |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
