摘要
评估高新技术企业的价值要从其价值驱动因素入手,但高新技术企业在不同的生命周期阶段具有不同的价值驱动因素。因此,分析高新技术企业在生命周期各阶段的价值驱动因素以及相对应的价值评估方法,可以为高新技术企业的价值评估提供几点有益的启示。
The assessment of the value of high - tech enterprises should start with value - driven factors. However, high-tech enterprises have different value-relevant factors in different stages of their life cycle. The analysis of value-driven factors in every stage of high-tech enterprises'life cycle using corresponding value assessment methods may shed light on the value assessment of high-tech enterprises.
出处
《山东大学学报(哲学社会科学版)》
CSSCI
北大核心
2006年第5期113-116,共4页
Journal of Shandong University(Philosophy and Social Sciences)
关键词
高新技术企业
企业生命周期
价值评估
high-tech enterprise
life cycle of enterprise
value assessment