【摘要】：摘要：在社會已經(jīng)進入知識經(jīng)濟和信息科技時代的今天,人力資本、技術(shù)創(chuàng)新能力、客戶資源等已經(jīng)成為了企業(yè)發(fā)展的重要因素。越來越多的事實表明無形資本正成為推動知識型企業(yè)發(fā)展的主動力,也是企業(yè)價值創(chuàng)造的主驅(qū)動因素,這種價值驅(qū)動因素使得企業(yè)的市值與賬面價值之間的差距越發(fā)懸殊。因此,選用適當?shù)姆椒▽ζ髽I(yè)價值進行評估具有很大的意義。 基于此,本文研究AHP--模糊評價法在京新藥業(yè)企業(yè)價值評估中的適用性。本文通過國內(nèi)外對企業(yè)價值評估的研究現(xiàn)狀以及AHP--模糊評價法在企業(yè)價值評估中的應用現(xiàn)狀,在企業(yè)價值理論和企業(yè)價值評估理論的基礎上,比較分析了現(xiàn)有的企業(yè)價值評估方法。通過分析京新藥業(yè)發(fā)展現(xiàn)狀以及企業(yè)價值構(gòu)成和企業(yè)價值關(guān)鍵驅(qū)動因素,設計出AHP-模糊評價法的評價指標,并對財務類指標和非財務類指標分別進行了系統(tǒng)分析。運用傳統(tǒng)企業(yè)價值評估方法和AHP--模糊評價法分別對京新藥業(yè)企業(yè)價值進行評估,總結(jié)出傳統(tǒng)價值評估的缺陷,以及AHP-模糊評價法的適用性并進行推廣使用。 本文通過對AHP-模糊評價法在京新藥業(yè)價值評估中的應用研究,以期對高新技術(shù)企業(yè)以及其他類型企業(yè)、各種經(jīng)濟行為評估活動提供參考。
[Abstract]:Absrtact: in the era of knowledge economy and information technology, human capital, technological innovation ability and customer resources have become important factors in the development of enterprises. More and more facts show that intangible capital is becoming the main driving force to promote the development of knowledge-based enterprises, and it is also the main driving factor of enterprise value creation, which makes the gap between the market value and book value of enterprises more and more wide. Therefore, the selection of appropriate methods to evaluate the value of enterprises has great significance. Based on this, this paper studies the applicability of AHP-- fuzzy evaluation method in the value evaluation of Jingxin pharmaceutical enterprises. Based on the research status of enterprise value evaluation at home and abroad and the application status of AHP-- fuzzy evaluation method in enterprise value evaluation, this paper bases on enterprise value theory and enterprise value evaluation theory. The existing methods of enterprise value evaluation are compared and analyzed. Based on the analysis of the present situation of Beijing new pharmaceutical industry and the key driving factors of enterprise value composition and enterprise value, the evaluation index of AHP- fuzzy evaluation method is designed, and the financial index and non-financial index are systematically analyzed. The traditional enterprise value evaluation method and the AHP-- fuzzy evaluation method are used to evaluate the value of Jingxin pharmaceutical industry respectively. The defects of the traditional value evaluation and the applicability of the AHP- fuzzy evaluation method are summarized and popularized. In this paper, the application of AHP- fuzzy evaluation method in the evaluation of the value of new pharmaceutical industry in Beijing is studied in order to provide a reference for various economic behavior evaluation activities of high-tech enterprises and other types of enterprises.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.72

【共引文獻】

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本文編號：2350157