摘要
由于种子期科技创业企业具有当前资本纯投入性,未来收益不确定性、技术不可比性等特征,传统的企业价值评估方法无法对其价值进行准确评估。因此,本文结合种子期科技型创业企业的特点,构建了适合种子期科技创业企业的价值评估指标体系,应用层次分析法(AHP)对指标体系进行权重设置,指出在进行评价时应着重考虑创业团队、产品与技术和市场吸引力三大因素,并对指标体系的运用做出了说明。
As seed-stage technology start-ups have characteristics like pure capital investment, uncertain future earnings and non-comparable technology etc., which makes traditional evaluation methods difficult to evaluate them accurately. Therefore, this paper combining the characteristics of the seed-stage technology start-ups, built a value evaluation index system of the enterprise to meet the demand. Then we applied the Analytic Hierarchy Process （AHP） to set the weight coefficients, and pointed out that we should focus on three main factors： entrepreneurial team, products and technologies, and market attractiveness during the assessment. Last, we made some instructions on the specific application of the evaluation system.
出处
《财务与金融》
2013年第1期48-52,共5页
Accounting and Finance
