本文關(guān)鍵詞： 企業(yè)價(jià)值 企業(yè)價(jià)值增長(zhǎng) 企業(yè)價(jià)值增長(zhǎng)的可持續(xù)性 現(xiàn)金流量折現(xiàn)法 EVA法 可持續(xù)增長(zhǎng)率　出處：《西安石油大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：本文對(duì)企業(yè)價(jià)值增長(zhǎng)的可持續(xù)性這一理論進(jìn)行了相關(guān)論述和計(jì)算。目的不僅是為了讓讀者了解企業(yè)價(jià)值及其可持續(xù)性仍有待于進(jìn)一步地深入和跟進(jìn),還要讓讀者知道如何通過(guò)模型對(duì)企業(yè)價(jià)值的可持續(xù)性進(jìn)行測(cè)算。 本文主要由四部分構(gòu)成，分別是導(dǎo)論、理論綜述、計(jì)量研究和結(jié)論。 導(dǎo)論部分對(duì)本文的研究現(xiàn)狀、研究背景和研究?jī)?nèi)容進(jìn)行了簡(jiǎn)要介紹。 在理論綜述部分，對(duì)企業(yè)價(jià)值及其增長(zhǎng)的可持續(xù)性的概念和計(jì)量方法進(jìn)行了概括總結(jié)。企業(yè)價(jià)值及其增長(zhǎng)的可持續(xù)性計(jì)量方法中的現(xiàn)金流量折現(xiàn)法、經(jīng)濟(jì)增加值法、實(shí)物期權(quán)法和其他一些方法（剩余收益法、經(jīng)濟(jì)利潤(rùn)法和托賓Q法）均是時(shí)下計(jì)算企業(yè)價(jià)值的常用方法。 在計(jì)量研究中，本文以C公司為計(jì)量對(duì)象，，運(yùn)用經(jīng)濟(jì)增加值法、市場(chǎng)增加值法和可持續(xù)增長(zhǎng)模型對(duì)C公司企業(yè)價(jià)值及其增長(zhǎng)的可持續(xù)性進(jìn)行了計(jì)量。通過(guò)對(duì)經(jīng)濟(jì)增加值模型和市場(chǎng)增加值模型計(jì)算結(jié)果的對(duì)比，分析出了兩個(gè)模型之間的內(nèi)在聯(lián)系，并結(jié)合C公司的情況進(jìn)行了相關(guān)論述；通過(guò)對(duì)可持續(xù)增長(zhǎng)模型計(jì)算結(jié)果的分析，了解到C公司企業(yè)價(jià)值及其增長(zhǎng)的可持續(xù)性還存在不足。 最后，通過(guò)對(duì)計(jì)算數(shù)據(jù)的匯總，得出了C公司可持續(xù)發(fā)展?fàn)顩r仍有待改善的結(jié)論。
[Abstract]:This paper discusses and calculates the theory of the sustainability of enterprise value growth. The purpose is not only to let readers understand the enterprise value and its sustainability, but also to go further and follow up. Let the reader know how to measure the sustainability of enterprise value through the model. This paper consists of four parts: introduction, theoretical review, econometric research and conclusion. The introduction part briefly introduces the research status, research background and research content of this paper. In the theoretical review part, the concept and measurement methods of the sustainability of enterprise value and its growth are summarized. The discounted cash flow method in the sustainable measurement method of enterprise value and its growth is discussed. Economic value added method, real option method and some other methods (surplus income method, economic profit method and Tobin Q method) are commonly used to calculate the enterprise value. In the measurement research, this article takes C company as the measurement object, uses the economic added value method. The market value added method and the sustainable growth model are used to measure the enterprise value and the sustainability of the growth of C Company. The comparison between the economic value added model and the market value added model is carried out. The internal relationship between the two models is analyzed, and related discussions are made in combination with the situation of C Company. Through the analysis of the calculation results of the sustainable growth model, it is found that there are still shortcomings in the enterprise value and the sustainability of the growth of C Company. Finally, through the summary of the calculation data, we draw the conclusion that the sustainable development situation of company C still needs to be improved.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.22

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