摘要
本文对常见的企业价值评估方法进行了分析 ,重点指出乐现金流量折现模型存在的难题。指出现金流量预测、折现率量化、评估期间确定是影响价值评估结果的主要因素 ,提出了基于动态现金流量确定企业价值评估模型的框架和内容 ,对于规范我国企业价值评估方法具有参考价值。
The authors in this paper had analyzed normal methods in evaluating the enterprises' value, indicated especially the difficult problem existent in discounting models of cash flows, pointed out that main factors of effecting the results of value evaluation were cash flows forecasting, discount rate measuring and valuation period confirming; put forward the frame and content of determine the enterprises' value evaluating models based on dynamic cash flows, these would have reference value in criterion to China's enterprises' value evaluating methods.
出处
《科研管理》
CSSCI
北大核心
2003年第2期21-27,共7页
Science Research Management
关键词
企业价值
评估模型
现金流量
动态性
enterprise evaluate
evaluating model
cash flows
dynamic
