| 基于动态现金流量的企业价值评估模型研究 |
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| 引用本文： | 李延喜,张启銮,李宁.基于动态现金流量的企业价值评估模型研究[J].科研管理,2003,24(2):21-27. |
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| 作者姓名： | 李延喜 张启銮 李宁 |
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| 作者单位： | 大连理工大学财务管理研究所,116024 |
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| 摘 要： | 本文对常见的企业价值评估方法进行了分析，重点指出乐现金流量折现模型存在的难题。指出现金流量预测、折现率量化、评估期间确定是影响价值评估结果的主要因素，提出了基于动态现金流量确定企业价值评估模型的框架和内容，对于规范我国企业价值评估方法具有参考价值。
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| 关 键 词： | 企业价值 评估模型 现金流量 动态性 |
| 文章编号： | 1000-2995(2003)02-0021-007 |
| 修稿时间： | 2002年12月8日 |
The study of the evaluation models of enterprise value on the basis of dynamic cash flow |
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| Li Yan-xi,Zhang Qi-luan,Li Nin.The study of the evaluation models of enterprise value on the basis of dynamic cash flow[J].Science Research Management,2003,24(2):21-27. |
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| Authors: | Li Yan-xi Zhang Qi-luan Li Nin |
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| Abstract: | The authors in this paper had analyzed normal methods in evaluating the enterprises' value, indicated especially the difficult problem existent in discounting models of cash flows, pointed out that main factors of effecting the results of value evaluation were cash flows forecasting, discount rate measuring and valuation period confirming; put forward the frame and content of determine the enterprises' value evaluating models based on dynamic cash flows, these would have reference value in criterion to China's enterprises' value evaluating methods. |
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| Keywords: | enterprise evaluate evaluating model cash flows dynamic |
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