小型高新技术企业的价值评估策略分析.docVIP

浅谈高新技术企业价值评估方法 ［摘要］由于高新技术产业不断涌现知识更新速度加快产品的生命周期缩短企业外部环境愈 加动荡和不确定使高新技术企业具冇不同于传统型企业的成长模式和发展特点因而也就具有 了不同的企业价值评估特点。文章以高新技术企业为目标对象，描述了高新技术企业的发展 状况及风险分析；说明了高新技术企业的特点和价值构成，并分析了该类企业财务数据有限, 无形资产价值大，价值突变性强等价值评佔难点；重点阐述了高新技术企业的成木法、市场 法及收益法评估方案，并说明折现法加基于期权理论的期权定价法的组合方法评估高新技术 企业的比较冇效的方式。高新技术企业价值评估作为价值评估领域的热点问题，对该问题进 行深入研究具有重要的意义。 ［关键字］高新技术企业评估价值分析 Superficial Analysis the Value Assessment Ways in High-tech Enterprises [Abstract] The new and high tech no logy industry emerging knowledge update speed of the product life cycle shortens the external environment of enterprises more turmoil and uncertainty makes high-tech enterprise with the mode of growth and development characteristics of different from the traditional enterprise and therefore have different characteristics of enterprise value assessment. This paper takes the high-tech enterprise as the object, describes the analysis of the development of the high-tech enterprises and the risk; describes the characteristics and the value of high tech enterprise form, and the analysis of this kind of enterprise financial data is limited, the value of intangible assets evaluation difficulty big, strong value mutation; focuses on the cost method, market method and the income method of high-tech enterprise evaluation program, and explain the discount method and combination method of option pricing method based on the option theory in the appraisal of high tech enterprises effective way. The value of new high-tech enterprise value assessment evaluation as the hot issues in the field, and has important significanee for further research on this problem? [Key word] High-tech Enterprises Value of Enterprises Value Assessment 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark4 \o Current Document \h 引言 1 HYPERLINK \l bookmark6 \o Current Document \h 一、 高新技术企业的运作概况 1 HYPERLINK \l bookmark8 \o Current Document \h （-）高新技术企业的发展状况 1 HYPERLINK \l bookmark10 \o Current Document \h （二）高新技术企业的风险分析 2 HYPERLINK \l bookmark12 \o Current Document \h 二、 高新技术企业的