高新技术企业价值评估方法探讨——以英威腾为例.pdfVIP

高新技术企业价值评估方法探讨——以英威腾为例.pdf

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目录 0. 引言 ···························································································1 0.1 研究背景和意义 ·····································································1 0.1.1 研究背景 ·······································································1 0.1.2 研究意义 ·······································································2 0.2 国内外文献综述·······································································3 0.2.1 国外文献综述 ·································································3 0.2.2 国内文献综述 ·································································4 0.3 研究思路和研究方法 ·······························································6 0.3.1 研究思路 ·······································································6 0.3.2 研究方法 ·······································································6 0.4 论文的基本框架 ·····································································6 1 高新技术企业及其价值评估理论概述 ·················································8 1.1 高新技术企业的界定和特点 ······················································8 1.1.1 高新技术企业的界定 ························································8 1.1.2 高新技术企业的特点 ························································9 1.2 高新技术企业价值的内涵及形成 ···············································11 1.2.1 高新技术企业价值的内涵 ·················································11 1.2.2 高新技术企业价值的形成 ·················································11 1.3 高新技术企业价值评估的特征 ·················································13 1.3.1 无形资产价值比例大 ······················································13 1.3.2 不确定性强 ··································································13 1.3.3 具有阶段性 ··································································13 1.3.4 决策动态性 ························

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