摘要
在对企业价值及其通用估价方法介绍的基础上,探讨如何利用财务报表来揭示企业价值的问题,并进一步分析如何透过财务报表认识企业价值的方法体系,探寻直接依靠财务报表评估企业价值的简易方法。
On the basis of demonstrating the enterprise values and the methods of their appraisal, the present paper discusses how to reveal the values of an enterprise by way of financial statements, and then analyses how to know the values′system of methods in the same way, and prospects for the simple methods of appraising the values of an enterprise by directly relying on financial statements.
出处
《深圳大学学报（人文社会科学版）》
北大核心
2002年第2期36-42,共7页
Journal of Shenzhen University：Humanities & Social Sciences
关键词
财务报表
企业价值
企业估价
财务报表分析
financial statements
enterprise value
appraisal of an enterprise
analysis of financial statements
