基于财务报表的企业价值评估方法应用研究-research on the application of enterprise value assessment method based on financial statements.docxVIP

独创性声明本人郑重声明：所呈交的论文是我个人在导师指导下进行的研究工作及取得研究成果。尽我所知，除了文中特别加以标注和致谢的地方外，论文中不包含其他人已经发表或撰写的研究成果，也不包含为获得宁波大学或其他教育机构的学位或证书所使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已在论文中做了明确的说明并表示了谢意。若有不实之处，本人愿意承担相关法律责任。签名:__日期:_2014年11月4日关于论文使用授权的声明本人完全了解宁波大学有关保留、使用学位论文的规定，即：学校有权保留送交论文的复印件，允许论文被查阅和借阅；学校可以公布论文的全部或部分内容，可以采用影印、缩印或其他复制手段保存论文。（保密的论文在解密后应遵循此规定）签名：导师签名：日期：ACKNOLEDGEMENTGratefulacknowledgementismadefirstandforemosttomysupervisor,ProfessorHuangHuiqin,forher patientguidanceand consistentencouragementinthediscourseofwritingmythesis.Herrigorousattitudestowardsacademicresearch,valuablesuggestions,insightfulcriticismsandstrictinstructionshavemadethecompletionofthisthesispossibleandalsowillhavegreateffectsonmyfuturestudy.YetwhatIhavelearnedfromherisnotonlyhowtodoacademicresearch,butalsohowtobeapersonofrealintegrityandconcern.Secondly,gratefulacknowledgementalsotoVeroRavakaRABEFITIA,ownerofC2RAUDITandCertifiedPublicAccountantinMadagascar,forherconstantencouragement.Shehashelpedmetocollectinformationandgavemeimportantadviceduringthepreparationofmythesis.IalsoowemythankstoallotherteacherswhohaveeithertaughtmeduringmywholestudyfortheMAdegreeorgivenmevaluablesuggestionsduringthetimeofwritingthisthesis.Mythanksalsogotomydearfamily,classmatesandfriendsfortheirsupportandencouragement.Iwouldliketothankanonymousrefereesfortheirinsightfulcommentsthatwillleadtoasubstantialimprovementofthethesis.APPLICATION OFBUSINESS VALUATION METHODBASEDON FINANCIAL STATEMENTS ABSTRACTTheglobalizationandthedevelopmentchangesthetasksofmanagers.Nowadays,itisnotonlytomakesomeprofit;itismoreandmorecomplex.Managershavetomakeprofit,manageresources,increaseshareholder’swealth,andattractnewinvestors.Acompanycannotdevelopwithoutinvestment,ithastomoveandgrowup.Inthatcase,a business valuationneedtobedone inorder toanalyzeiftheinvestmentis worthit,ifthecompanycreatesvalueordestroyvalue.Thisthesisexplainsthebusinessvaluationmethodsbasedonfinancialstatements.Inordertobetterconductmywork,inthefirstandsecondpartsaretheoretical.Theyintroduceparti