摘 要
在中国宏观经济资本市场的调控下,相应的市场调控制度有了重大突破性,对于目前相对稳定的经济环境,企业价值评估已经成为大多数投资者最为重要的课题。
企业价值评估作为一种相对有效的管理和投资见解,在根据企业占有的整体资本状况和整体盈利能力,充分考虑影响企业盈利能力的各种元素,结合企业所处的宏观经济环境及行业背景,根据内外部的环境,对企业整体经营性发展进行的综合性测评结果。
然而选取怎样的工具和方法去探究企业价值?这需要根据被评估企业的相应特点做出分析并选择。经济增加值评估法(EVA模型),从股东的立场出发,在企业经营利润的情况下剔除了资本成本,成为了一项衡量企业经营业绩的更有效的新指标。
Abstract
Under the adjustment of Chinese macroeconomic capital, the corresponding market regulation and control system have a major breakthrough, for the relatively present stable economic environment; the majority of the investors pay more attention to the enterprise value evaluation.
Enterprise value assessment as a relatively effective investment ideas, overall assets in according to enterprise status and the overall profitability, fully consider the various factors that affect corporate profitability, combined with the enterprise macro economic environment and industry background, both internal and external environment of enterprise overall comprehensive evaluation results.
However, how to select the tools and methods to explore the enterprise value? This need according to the corresponding characteristics of enterprise assessment make an analysis and selection. The Model of economic value added evaluation method (EVA), from the standpoint of the shareholders, in the case of enterprise operation profit is eliminated the cost of capital, has become a more effective new indicators to measure the enterprise performance.
Key words: Valuation Economics Value Added EVA Model
目 录