摘要
企业价值评估作为一项投资和公司兼并的重要参考,已被越来越多的人们接受和采用。因此有必要对传统的估价方法———贴现现金流量法和在新环境下产生的经济增加值法(EVA法)的运用做出比较分析,以进一步明确两种方法的异同,增强评估的准确性。
Corporate Valuation is an important reference to investment and corporation mergers and acquisitions. It has been more and more popular to the people. It becomes important to deal with the typical methods of valuing corporations-Discounted cash flow technique and Economic value added in the new economy. With a real case study, the paper explains how to use DCF and EVA more dearly to increase the intensity of corporate value.
出处
《商业研究》
北大核心
2005年第16期117-120,共4页
Commercial Research
关键词
企业价值
贴现现金流量法
经济增加值法
corporation valution
discounted cash flow (DCF)
economic value added (EVA)