论旭鹏有限公司的账面价值与内在价值的偏离毕业论文.docx

精品文档 可编辑 2017届本科生毕业论文(设计) 题目 论旭鹏有限公司的账面价值与内在价值的偏离 精品文档 论旭鹏有限公司的账面价值与内在价值的偏离 摘 要 本设计是以旭鹏有限公司为背景，旭鹏企业资产的内在价值是它的企业账面的经济价值所在与资产负债表之上未能表现出的潜在负债和隐形资产与的认识，本论文论述了进行企业所在价值评估的时候使用资产负债表，应该合理有效的预测资产负债表里面内在价值与账面价值不等状况，低估隐形的资产和潜在的资产的高估，这样可以直接地评估企业的价值，以此来降低投资所带来的风险，大大提高投资的效率。 关键词：账面价值；内在价值；低估资产；隐形资产；潜在负债 On the Deviation of Book Value and Intrinsic Value of Abstract This design is based on the Asahi Peng Co., Ltd., the intrinsic value of Xu Peng enterprise is the economic value of its business and the balance of assets on the balance sheet and the potential liabilities and invisible assets and understanding, this paper discusses The use of the balance sheet in the assessment of the value of the enterprise should reasonably and effectively predict the intrinsic value and book value of the balance sheet, underestimate the overestimation of invisible assets and potential assets, so that the value of the enterprise can be evaluated objectively. This reduces the risk of investment, greatly improving the efficiency of investment. Key Words：Book value; intrinsic value; underestimated assets; invisibleassets;potential liabilities 目 录 HYPERLINK \l _Toc4194 引言 1 HYPERLINK \l _Toc4194 1旭鹏公司现状分析 1 HYPERLINK \l _Toc28814 1.1账面价值 1 HYPERLINK \l _Toc6960 1.2内在价值 1 HYPERLINK \l _Toc6218 1.3账面价值与内在价值的关系 2 HYPERLINK \l _Toc6218 1.4旭鹏公司的现值 2 HYPERLINK \l _Toc6218 1.5预期未来收益 2 HYPERLINK \l _Toc29298 2稳健性会计处理造成的后果 3 HYPERLINK \l _Toc3002 2.1存货 3 HYPERLINK \l _Toc8696 2.2固定资产 3 HYPERLINK \l _Toc9707 2.3长期投资 4 HYPERLINK \l _Toc16188 2.4研发项目成果 4 HYPERLINK \l _Toc22586 3资产价值被高估 4 HYPERLINK \l _Toc8476 3.1短期债权 4 HYPERLINK \l _Toc719 3.2纯摊销性资产 4 HYPERLINK \l _Toc221 3.2.1人力资源 5 HYPERLINK \l _Toc21678 3.2.2品牌资产 5 HYPERLINK \l _Toc2300 3.2.3重大销售合约 5 HYPERLINK \l _Toc20418 3.2.4低值易耗品 5 HYPERLINK \l _Toc719 3.3公司负债 6 HYPERLINK \l _Toc22067 4旭鹏公司的义务 6 HYPERLINK \l _Toc6348 4.1环境成本 6 HYPERLINK \l _Toc21363 4.2或有负债 7 HYPERLINK \l _Toc21363 4.3公司的明天 7 HYPERLINK \l _Toc26279 总结 9 HYPERL