摘要
传统会计利润类指标不能准确反映房地产企业的真正价值。鉴于此,首先概述经济增加值(EVA)理论,然后阐释基于EVA理论的房地产企业价值评估方法,构建房地产企业价值评估EVA模型,最后以某房地产企业为例,经计算分析得出,与传统利润指标相比,EVA值更能体现企业的真正价值,从而验证EVA模型的可行性,为房地产企业价值评估提供参考。
The traditional indicators of accounting profit cannot accurately reflect the real estate enterprise＇s true value. Based on this, the paper firstly summarizes the theory of Economic Value Added （EVA）, then explains the method of value evaluation for real estate enterprises based on EVA, and builds the EVA evaluation model of real estate enterprise. Finally, taking a real estate enterprise as an example, through calculation and analysis, concludes that EVA value can reflect the true value of the enterprises compared with the traditional profit indicators, so as to verify the feasibility of the EVA model and provide references for the real estate enterprise value assessment.
出处
《工程经济》
2017年第10期37-40,共4页
ENGINEERING ECONOMY
