创业板企业价值评估研究——以易联众为例.pdf

ABSTRACT Aftermorethanfive of oflisted onthe yearsdevelopmentcompaniesgrowthenterprise drawsmoreattentionoftheinvestorsastherearemoreandmore market，it companiesget listedonthe market．Sincethe of 2013，the growthenterprise beginning growthenterprise indexis allthe the suchasthe highoffering increasingway．Facingphenomena price，high ratioand shouldchooseamethod fluctuationhigh priceearningratio，high capital—raising，we the determine moresuitableforthe valueassessmenton second-board enterprise market，to whether onthe marketareovervaluedornot．The of enterprisesgrowthenterprise meaning can dividedintothree thebusiness valueassessmentbemainly enterprise aspects．For isto the and the management，themeaningimproveoperationmanagementphilosophy；for istofindmorevalueinvestmentthe oftheinvestment investors，themeaning by change the isthatthe havemore philosophy．Forenterprises，themeaning high—gradeenterprises resourcesthe distributionofthemarketresources。 by optimized the Thisarticleconductsthevalueassessmentofthe mainly method enterp