信息技术企业价值评估方法探究—以北京华胜天成科技股份有限公司为例.pdfVIP

Contents 1. Introduction 1 1.1 Background and significance 1 1.1.1 Background 1 1.1.2 significance 1 1.2 Literature review and comment 2 1.2.1 Literature review of Business valuation 2 1.2.2 Literature review of Real options 3 1.2.3 Literature review of Valuation on IT companies 4 1.2.4 Literature review 5 1.3 Research ideas and methods 6 1.3.1 Research ideas 6 1.3.2 Research methods 7 1.4 Basic framework of this pape 7 2 IT business value and valuation theory outlined 9 2.1 Definition and features of IT companies 9 2.1.1 Definition of IT companies 9 2.1.2 Features of IT companies 10 2.2 Value connotation and formation of IT companies 11 2.2.1 Definition of IT business value connotation 11 2.2.2 Analysis of IT business value sources 11 2.2.3 Elements of IT business value formation 12 2.3 Characteristics of IT business valuation 13 2.3.1 A large proportion of the value of intangible assets 13 2.3.2 Strong uncertainty 13 2.3.3 With a phased 14 2.3.4 Decision dynamics 14 3 Establish applicable methods of IT business valuation 16 3.1 Limitations of traditional valuation methods in IT business valuation 16 3.1.1 Cost method and its limitations 16 3.1.2 Market method and its limitations 16 3.1.3 Discounted cash flow method and its limitations 17 3.1.4 Option Pricing Method and Its Limitations 19 3.2 Establish ideas