摘要
在经济高质量发展的当前阶段,企业被要求承担环境、社会、公司治理等方面更多的责任,企业价值内涵逐渐多元,农业企业作为密切依托自然环境实现自身发展且肩负保障粮食安全、带农增收等多项重要社会责任的企业更是如此。在现有企业价值评估理论与评估方法基础上,从经济学角度、经济学与社会学综合角度梳理现有非农企业与农业企业价值评估研究成果,探索农业企业价值评估的未来发展方向。认为未来应在企业价值的多元化认识、评估方法的探索与改进、加强农业企业价值货币化评估三方面继续深入展开研究。
At the current stage of high-quality economic development,enterprises were required to take more responsibilities in environmental,social,corporate governance and other aspects.The connotation of enterprise value was gradually diversified.It was especially true for agricultural enterprises,which relied closely on the natural environment to achieve their own development and shoulder many important social responsibilities such as ensuring food security and increasing the income of farmers.Based on the existing enterprise value evaluation theories and methods,the existing research results of non-agricultural enterprise and agricultural enterprise value evaluation were combed from the perspective of economics,economics and sociology,and the future development direction of agricultural enterprise value evaluation was explored.It was believed that further research should be carried out in the future in three aspects:The diversified understanding of enterprise value,the exploration and improvement of evaluation methods,and strengthening the monetization evaluation of agricultural enterprise value.
作者
张昭
徐雪高
ZHANG Zhao;XU Xue-gao(College of Finance,Nanjing Agricultural University,Nanjing210095,China;Institute of Agricultural Economics and Development,Jiangsu Academy of Agricultural Sciences,Nanjing210014,China)
出处
《湖北农业科学》
2023年第1期209-213,共5页
Hubei Agricultural Sciences
基金
国家社会科学基金项目(20BGL164)。
关键词
农业企业
企业价值评估
研究综述
agricultural enterprises
enterprise value evaluation
research overview
