摘要
在"互联网+"背景下,煤炭企业的业务范围、规模和商业模式都会发生变化,由此导致企业的价值评估也相应会产生一些变化。传统的企业价值评估方式已不能适应"互联网+"背景下的企业评估,同时,完全基于财务指标的评估方式也不能全面、完整和动态的体现企业价值。基于此,本文将非财务指标引入,将企业的经济能力、人力资源水平、外部环境、抵御风险能力和企业信息化建设等要素等全面考虑,通过头脑风暴法进行指标筛选,并通过层次分析法将专家打分的结果计算出来,并通过可比企业的净资产数值,得到被评估企业的企业价值数值。
Under the＂Internet ＋＂background, business scope, enterprise size and business model of coal enterprises change,which results in changes of enterprise value evaluation accordingly. Traditional enterprise value assessment methods cannot meet the requirements in＂Internet ＋＂background, while the assessment methods based solely on financial indicators cannot be comprehensive, complete and dynamic manifestation of corporate value. Based on this, a comprehensive consideration of the introduction of non-financial indicators, including the enterprise＇s economic capacity, human resource level, the external environment, the ability to withstand risks and enterprise information technology and other factors are introduced in this paper. By Indicators sift through brainstorming, calculating the results expert scoring by AHP and by the comparable net asset value of enterprise, the final value of the enterprise to be evaluated is obtained.
出处
《煤炭经济研究》
2015年第9期51-56,共6页
Coal Economic Research
关键词
“互联网+”
企业价值评估
非财务指标
＂Internet ＋＂
corporate value evaluation
non-financial indicators
