论文部分内容阅读
目前,随着高科技和IT业的蓬勃发展和我国创业板的建立,一批具有高成长性的企业大量涌现,高成长型企业的发展也成为了人们关注的焦点。由于高成长型企业的价值结构有别于传统企业,其本身价值特点决定了他的价值评估具有特殊性。因此,本文通过对我国创业板上市公司价值评估数据的研究分析,力求从高成长型企业自身特点的角度出发,分析目前高成长型企业价值评估折现率确定中存在的问题,并合理提出对此类企业折现率确定方法的建议。
At present, with the vigorous development of high-tech and IT industries and the establishment of China’s GEM, a number of high-growth enterprises have emerged in large numbers and the development of high-growth enterprises has also become the focus of attention. Since the value structure of a high-growth enterprise is different from that of a traditional enterprise, its own value characteristics determine the particularity of his value evaluation. Therefore, this essay analyzes and analyzes the existing problems in the determination of the discount rate of the current high-growth-type enterprise valuation based on the research and analysis of the value assessment data of the GEM-listed companies in China from the perspective of its own characteristics. Proposals for determining the discount rate of such enterprises.