本文選題：金螳螂　切入點(diǎn)：價值評估　出處：《復(fù)旦大學(xué)》2013年碩士論文

【摘要】：在經(jīng)濟(jì)全球化以及經(jīng)濟(jì)金融一體化發(fā)展的今天,面對日趨激烈的市場競爭,企業(yè)價值最大化已逐步成為企業(yè)經(jīng)營的戰(zhàn)略目標(biāo)。企業(yè)的價值是其未來現(xiàn)金流量的現(xiàn)值,是企業(yè)獲利能力與企業(yè)核心能力的指示器,是企業(yè)相關(guān)者的利益體現(xiàn)。而企業(yè)價值評估是進(jìn)行企業(yè)價值管理,實(shí)現(xiàn)企業(yè)價值增長的基礎(chǔ)。伴隨經(jīng)濟(jì)全球化與經(jīng)濟(jì)一體化進(jìn)程的深入,我國將成為國際資本進(jìn)駐的重要市場之一,無論是我國企業(yè)“走出去”,還是國際資本“引進(jìn)來”,都需要合理、科學(xué)地評估企業(yè)價值,從而實(shí)現(xiàn)交易的公平公正。 正是基于這種現(xiàn)實(shí)的需要,本文通過對價值評估理論及方法的初步探究,同時通過不同的價值評估方法對具體案例企業(yè)進(jìn)行價值評估分析,探索適合我國上市公司價值評估的思路和方法,希望能為投資者提供有益的參考和借鑒,同時也為我國企業(yè)價值評估的實(shí)際操作提供可參考的案例操作流程。 而本文主要是針對蘇州金螳螂建筑裝飾股份有限公司(以下簡稱金螳螂或金螳螂公司)進(jìn)行價值評估,希望評估結(jié)果對金螳螂公司的內(nèi)、外決策和未來的價值發(fā)展戰(zhàn)略有所裨益。內(nèi)部管理者可以根據(jù)評估結(jié)果制定公司發(fā)展戰(zhàn)略,使企業(yè)價值達(dá)到最大化；外部投資者可以根據(jù)評估結(jié)果做出科學(xué)合理的投資決策,為相關(guān)投資者提供重要參考。此外,筆者也希望本文對金螳螂的案例研究,能對我國評估行業(yè)的發(fā)展起到一定的推動作用。
[Abstract]:With the development of economic globalization and economic and financial integration, in the face of increasingly fierce market competition, the maximization of enterprise value has gradually become the strategic goal of enterprise management. The value of enterprise is the present value of its future cash flow. It is the indicator of the profitability and core competence of the enterprise, and the embodiment of the interests of the relevant persons of the enterprise. And the enterprise value evaluation is to carry on the enterprise value management, With the development of economic globalization and economic integration, China will become one of the important markets for international capital. Whether the Chinese enterprises "go out" or the international capital "bring in", it is necessary to evaluate the value of the enterprises reasonably and scientifically, so as to realize the fairness and justice of the transaction. Just because of this kind of realistic need, this article through to the value appraisal theory and the method preliminary exploration, simultaneously through the different value appraisal method carries on the value appraisal analysis to the concrete case enterprise. This paper explores the ideas and methods suitable for the valuation of listed companies in China in the hope of providing useful reference for investors and case operation flow for the actual operation of value assessment of enterprises in China. This article is mainly aimed at Suzhou Golden Mantis Architectural Decoration Co., Ltd. (hereinafter referred to as Golden Mantis or Golden Mantis Company) to carry out value evaluation, hoping that the evaluation results will be relevant to the Golden Mantis Company. External decision and future value development strategy are beneficial. Internal managers can make the company development strategy according to the evaluation results to maximize the value of the enterprise; external investors can make scientific and reasonable investment decisions based on the evaluation results. In addition, the author also hopes that the case study of Golden Mantis can promote the development of the evaluation industry in China.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F426.92

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相關(guān)期刊論文 前1條

1 張媛;自由現(xiàn)金流量與企業(yè)價值評估[J];國際商務(wù)研究;2005年05期

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本文編號：1666992